/lib/systemd/system/sudo.service is in sudo-ldap 1.8.10p3-1+deb8u5.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 | [Unit]
Description=Provide limited super user privileges to specific users
[Service]
Type=oneshot
# \073 is ';' which needs to be part of the find parameters
ExecStart=/usr/bin/find /var/lib/sudo -exec /usr/bin/touch -d @0 '{}' \073
[Install]
WantedBy=multi-user.target
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