A county or municipal clerk or an agent who shall fail or neglect to make a return or report required by this article within the time herein limited therefor shall be liable to a penalty of one hundred dollars ($100.00) for each offense.

Amended by L.1947, c. 159, p. 713, s. 7; L.1951, c. 226, p. 802, s. 11, eff. Jan. 1, 1952.