Section 128. A corporation which has a franchise in and the use of the public streets of a town for the supply and distribution or only distribution, of gas, water, electric light or power, and which holds for a longer period than six months money which is collected in advance from its customers to guarantee it against loss of charges or tolls, shall pay annually upon said guaranty fund interest at a rate fixed from time to time by the department to the depositors thereof, which shall be applied to the payment of charges and tolls by said depositors. The annual return required of such corporation by section one hundred and nine of chapter one hundred and fifty-six B shall also include a statement of all money, and of the value of any collateral, so held as a guaranty for the payment of charges or tolls, specifying the amounts so deposited by the inhabitants of each town. If such corporation fails or neglects to include such information in such return or fails, neglects or refuses to pay such interest it shall be punished by a fine of not less than one hundred nor more than five hundred dollars.