Section 116. Reports of common carriers

Every common carrier shall file an
  annual report  with  the  commissioner  verified  by  the  oath  of  the
  president,  vice-president,  treasurer,  secretary,  general  manager or
  receiver, if any, of such carrier or by the person required to file  the
  same.  The verification shall be made by said official holding office at
  the time of the filing of the said report, and  if  not  made  upon  the
  knowledge  of  the person verifying the same shall set forth the sources
  of his information and the grounds of his belief as to any  matters  not
  stated  to  be  verified  upon  his  knowledge.   The commissioner shall
  prescribe the form of such reports and the character of the  information
  to be contained therein, and may from time to time make such changes and
  such  additions  in  regard  to form and contents thereof as he may deem
  proper, and on or before June thirtieth in each  year  shall  furnish  a
  blank form for such annual reports to every such carrier and person. The
  contents  of  such report and the form thereof shall conform in the case
  of railroad companies as nearly as may be to  that  required  of  common
  carriers  under  the provisions of the act of congress, entitled "An act
  to regulate commerce," approved February fourth,  eighteen  hundred  and
  eighty-seven, and the acts amendatory thereof and supplementary thereto.
  The  commissioner  may  require  such  report  to contain information in
  relation  to  rates  or  regulations  concerning  fares   or   freights,
  agreements  or  contracts  affecting  the  same, so far as such rates or
  regulations pertain to transportation within the state. When the  report
  of any such carrier or person is defective, or believed to be erroneous,
  the  commissioner  shall  notify the carrier or person to amend the same
  within a time prescribed by  the  commissioner.  The  originals  of  the
  reports,  subscribed  and  sworn  to  as  prescribed  by  law,  shall be
  preserved in the office of the commissioner.  The commissioner may  also
  require  such carriers and persons to file periodic reports in the form,
  covering the period and at the time prescribed by the commissioner.  The
  commissioner  may require of any such carrier or person specific answers
  to questions upon which  the  commissioner  may  need  information.  The
  annual report required to be filed by a common carrier shall be so filed
  at  the time prescribed by the commissioner or within such extended time
  as the commissioner shall allow. If such carrier or person shall fail to
  make and file the annual report  within  the  time  above  specified  or
  within  the time as extended by the commissioner, or shall fail to amend
  such report within such reasonable time as  may  be  prescribed  by  the
  commissioner,  or shall fail to make specific answer to any question, or
  shall  fail  to  make  the  periodic  reports  when  required   by   the
  commissioner  as  herein  provided,  within  the  time  and  in the form
  prescribed by the commissioner for the making and  filing  of  any  such
  report  or answer, such carrier or person shall forfeit to the state the
  sum of one hundred dollars for each and every day it shall  continue  to
  be  in  default with respect to such annual report, amendment, answer or
  periodic report. Such forfeiture shall be recovered in an action brought
  by the commissioner in the name of the people of the state of New  York.
  The  amount  recovered  in  any such action shall be paid into the state
  treasury and credited to the general fund.