2006 New York Code - Penalty For Failure To Account To Comptroller.

 
    §  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.