§ 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.