Section 27.13. Disposition of fees and penalties

1. Not later than the
  tenth  day  of  each  month,  all  fines  and  penalties  collected  for
  violations  of  this  chapter  or  rules,  regulations,  local  laws  or
  ordinances adopted thereunder under judgment  of  any  town  or  village
  court, shall be paid over by such court to the comptroller of the state,
  with  a  statement  accompanying  the  same, setting forth the action or
  proceeding in which such moneys were collected, the name  and  residence
  of  the  defendant, the nature of the offense, and the fines and penalty
  imposed.
    All fines and penalties collected for violations of  this  chapter  by
  courts  operating  pursuant  to section thirty-nine of the judiciary law
  shall be paid to the state commissioner of taxation  and  finance  on  a
  monthly basis no later than ten days after the last day of each month.
    2.  The commissioner shall deposit all moneys received by him from the
  sale of snowmobile publications  and  other  services  provided  by  the
  office and all fees otherwise collected by him under this chapter to the
  credit of the general fund.