Section 406. Reports of officers

1. The county officer, who shall receive,
  or is authorized by law to receive any fines, penalties, fees, or  other
  moneys  belonging  to the county or in which the county has an interest,
  shall on or before the first day  of  February  of  each  year,  make  a
  verified  or  certified  report  thereof  for  the previous fiscal year,
  except  that  a  county  treasurer,  if  authorized  by  the  board   of
  supervisors, may, within the time period prescribed in section thirty of
  the  general  municipal law, submit a copy of the annual report he makes
  pursuant to section thirty  of  the  general  municipal  law,  provided,
  however,  that  if the time for the filing of the annual report has been
  extended by the state comptroller as provided in the said statute,  then
  the time for submitting a copy of the report to the board of supervisors
  similarly  shall  be  extended.  The  report  shall state the nature and
  amount thereof in such detail as the board of supervisors may direct  by
  local  law or resolution. If no amount was received, the report shall so
  state. It shall include any fees or other moneys earned by such  officer
  and  payable  to  the  county  from  the state or any unit of government
  within the county, or of any other person. It shall include a  statement
  of  the fines, penalties, fees, or other moneys received by such officer
  and paid to any unit of government within the county or  to  the  state.
  Each  county officer shall make such other reports as may be required by
  law or by the board of supervisors. Reports may include such  activities
  and  matters  deemed  of  importance  or  of  interest  to  the board of
  supervisors and the public.
    2. Whenever any county officer is required by law or by the  board  of
  supervisors,  to  make  any  report,  return,  or statement and he shall
  refuse to make the same, or he shall neglect to make the same  and  such
  neglect  is  not  waived  by  the  board  of supervisors or other public
  officer entitled to receive the same, he shall forfeit to the  county  a
  penalty of one hundred dollars, to be recovered by the district attorney
  in  an action brought in the name of the county. Upon application to the
  supreme court upon eight days' notice to the district attorney and  upon
  good  cause being shown, the court may grant an extension of twenty days
  for the making and filing of  such  report.  If  the  district  attorney
  refuses  or  neglects  to make and file such report, the action shall be
  brought by the county attorney in the name of the county.  The  recovery
  together  with  the  statutory costs shall be the property of the county
  and may be used for  general  county  purposes.  Whenever  such  report,
  return,  or statement depends upon information to be given by some other
  public officer, no recovery shall be had, if such county  officer  makes
  and  files  such  report,  return,  or  statement, within ten days after
  receipt of such information. When such report, return or statement is to
  be filed with any state department, board or commission and there  is  a
  refusal  or failure to make and file the same, such department, board or
  commission  may  certify  the  facts  to  the  district   attorney   for
  appropriate action.
    3.  The  action  to recover such penalty shall not be a bar to removal
  from office, or any criminal prosecution.