Section 147 Issuance of licenses; disposition of fees; return of license books and tags to county; penalties; action on official bond

Section 147. The police commissioner of Boston and the clerks of other cities and of towns shall issue said licenses and tags, receive the money thereof and pay it into the treasuries of their respective cities and towns on the first Monday of each month or more often, retaining, except in Boston, for their own use seventy-five cents for each license unless otherwise provided by law, and shall certify under penalties of perjury to the amounts of money thus received and paid over by them. The city and town treasurers shall pay into the treasuries of their respective counties, except in Suffolk county, on or before June first and December first of each year, the amounts received by them on account of such licenses and not previously paid over and shall certify under penalties of perjury to the amounts of money thus received and paid over by them; provided, however, that in Worcester county payment into the treasury shall be made on or before the last day of each month. All such licenses shall bear date of issue and no other. The police commissioner of Boston and each such city or town clerk shall make a record, in books kept therefor and to be furnished, except in the county of Suffolk, by the county in which such city or town is located, of each license issued by him, of the name of the owner or keeper of each dog licensed, and of the name, registered number and description of each such dog, and such books shall be open to public inspection during the usual office hours of such police commissioner or city or town clerk. All blanks for such licenses and tags and all such record books shall be paid for out of the dog fund. Each city or town clerk, except in Suffolk county, shall, within thirty days next succeeding April first in each year return to the county all license books and tags furnished for the preceding license year, including all stubs and void licenses and unused license blanks and all licenses and tags taken up in accordance with section one hundred and forty-six. The said police commissioner and any city or town clerk or city or town treasurer violating any provision of this section shall be punished by a fine of not less than fifty nor more than five hundred dollars or by imprisonment for not less than one month nor more than one year, or both. If such a city or town clerk neglects or fails to pay such money into the city or town treasury as required by this section, the city or town may recover the amount thereof for the benefit of the county, with all damages sustained through such neglect or failure, and interest, in an action on the official bond required, in the case of a city clerk, by section thirteen A of chapter forty-one and, in the case of a town clerk, by section thirteen of said chapter forty-one. All payments required hereunder shall be subject to the provisions of section fifty-two of said chapter forty-one.