Within sixty days after the close of each fiscal year of any county institution district, the county controller or the county auditors of each county shall report the financial condition of the district to the Department of Internal Affairs on forms furnished by the department. Any auditors or controller refusing or wilfully neglecting to file such report shall, upon conviction in a summary proceeding brought at the instance of the Department of Internal Affairs, be sentenced to pay a fine of five dollars ($5) for each day's delinquency and costs. All fines recovered shall be for the use of the Commonwealth.