Any railroad or canal, or slack-water navigation company, or coal mining company, firm or individual engaged in mining, or any county officer, who shall neglect or refuse, for thirty days, to make report or give the information required by this act, shall be liable to a penalty of one hundred dollars, to be recovered by order of the auditor general, in an action of debt in which the commonwealth shall be plaintiff, by the district attorney of the proper county, the one-half thereof to go to said district attorney, and the other half for the use of the poor of the proper poor district.