§ 326. Penalties, how recovered. All penalties or forfeitures given in this chapter, and not otherwise specially provided for, shall be recovered by the town superintendent, in the name of the town in which the offense shall be committed; and when recovered, shall be applied by them in improving the highways and bridges in such town, except that if the offense occurs on any highway included in the systems defined by section three hundred forty-one of this chapter, such penalties or forfeitures may be recovered by the commissioner of transportation and where so recovered shall be deposited by the comptroller into the special obligation reserve and payment account of the dedicated highway and bridge trust fund established pursuant to § 89-b of the state finance law.