If any tax collector or his deputy wilfully neglects or refuses to perform any of the duties enjoined on him by the provisions of title 63 of Idaho Code he is guilty of a misdemeanor in office, and shall be punished by imprisonment in the county jail not more than one (1) year, or by a fine of not less than $200 nor more than $1,000, or by both such fine and imprisonment, and shall be forthwith removed from office.