Section 34. Reporting of service and salary information

The comptroller
  shall adopt rules and regulations, which shall have the force and effect
  of law, for the reporting of service  and  salary  information  for  all
  employees  of  participating employers. The chief fiscal officer of each
  participating employer, or if there be  no  chief  fiscal  officer,  the
  officer  exercising  similar  duties,  shall  file  the  report with the
  comptroller, in such form and at such times as may be prescribed in  the
  rules  and  regulations.  The  refusal  or willful neglect of such chief
  fiscal officer or other official to file the report as herein prescribed
  shall be a violation and  shall  subject  the  officer  so  refusing  or
  neglecting  to  a  penalty  of five dollars per day for each day's delay
  beyond seven days, to be paid on demand of the comptroller.