Section 3

Section 3. Any officer who shall refuse or neglect to make the returns and pay over the amount due the commonwealth within thirty days, as required by the preceding section of this act, shall forfeit his fees and commissions on the whole amount of money collected during the quarter; and in case the return is not made within thirty days after such return is due, and the money due the commonwealth paid into the state treasury, a penalty of ten percent. shall be added to the amount of tax found due.