New York Penalty For Failure To Account To Comptroller.
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§ 7-505 Penalty for failure to account to comptroller. If the sheriff
or any of the sheriff's subordinates shall receive for their own use or
neglect to account for any moneys belonging to the city, or if the
sheriff shall neglect to render to the comptroller an account of the
moneys which he or she has received or is entitled to receive in his or
her official capacity or to pay over the same as herein required, or if
the sheriff or any of the sheriff's subordinates shall make a false
statement in such certified transcript and return or shall swear falsely
upon an examination by the comptroller, the sheriff or any such
subordinate shall be deemed guilty of a misdemeanor and punishable with
a fine of not less than five hundred dollars nor exceeding five thousand
dollars or imprisonment for a period of not less than three months nor
exceeding five years, or both, at the discretion of the court before
whom the sheriff or any such subordinate may be convicted. Such
convicted officer or subordinate shall also forfeit any sum that may be
due him or her on account of salary and shall be liable to the city in a
civil action for all moneys so received and not accounted for and not
paid over into the treasury of the city as required by law.