§ 326. Penalties, how recovered. All penalties or forfeitures given in
this chapter, and not otherwise specially provided for, shall be
recovered by the town superintendent, in the name of the town in which
the offense shall be committed; and when recovered, shall be applied by
them in improving the highways and bridges in such town, except that if
the offense occurs on any highway included in the systems defined by
section three hundred forty-one of this chapter, such penalties or
forfeitures may be recovered by the commissioner of transportation and
where so recovered shall be deposited by the comptroller into the
special obligation reserve and payment account of the dedicated highway
and bridge trust fund established pursuant to section eighty-nine-b of
the state finance law.