disposition of fines.] Any person or officer refusing to comply with the provisions of this act [67-4-3 to 67- 4-16 NMSA 1978], or violating any of the provisions thereof, shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than twenty-five [($25.00)] nor more than one hundred dollars [($100)] and the costs of prosecution, which fine and costs shall be paid to the county treasurer and by such county treasurer credited to the county road and bridge fund of the precinct or district within such county where the defendant or person liable for the payment of said road tax resides.