N.H. Rev. Stat. § 234:20
All bridges constructed or reconstructed with bridge aid funds and which are located on class V highways shall be maintained and repaired to the satisfaction of the commissioner of transportation by the towns in which such bridges are located. In case any city, town or unincorporated place whose duty it is to maintain and repair any such bridge neglects to maintain, or to make repairs, as ordered by the commissioner of transportation, such maintenance work or repairs shall be done under his direction at the expense of the state, and the cost thereof plus 10 percent shall be paid by such city, town, or place to the state treasurer; and in default of such payment the state treasurer may issue an extent as provided in RSA 85 for the collection of such payment.
RSA 234:20
1921, 155:7. PL 85 :13. 1935, 26:5. 1937, 122:2. RL 101:13. 1945, 188:1, part 14:19. 1950, 5:1, part 9:1, par. 2. RSA 242:19. 1981, 87:1. 1985, 78:10, eff. July 9, 1985; 402:6, I(b)(5).