2006 New York Code - Penalty For Neglect To Account.

 
    §   7-606  Penalty  for  neglect  to  account.  The  register  or  any
  subordinate who shall receive to their own use or neglect to account for
  any fees, declared to belong to and be for the benefit of the  city,  or
  who  shall  neglect to render to such comptroller an account of the fees
  accruing to the register's office, or to pay over the same  as  required
  herein,  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 one year, or both, at the discretion of the court before  whom
  such  officer  may  be  convicted, and in addition shall forfeit any sum
  that may be due to him or her on account of his or her salary and  shall
  be  liable  to the city in a civil action for all moneys so received and
  not accounted for and paid over into the treasury of the  city  pursuant
  to the requirements of this chapter.