It shall be the duty of the supervisors of townships and cities in those counties where the townships and cities are made liable for their respective poor, on or before the first day of April and October in each year, to report to the county superintendents of the poor, and the township board, or the legislative body of the city, in such form as they shall direct, the number of poor persons who have been relieved or supported in such township or city the preceding year, and the whole expense of such support. Any supervisor or director who shall neglect or refuse to make such report, or who shall willfully make any false report, shall be guilty of a misdemeanor, and on conviction thereof be subject to a fine of not exceeding 1,000 dollars, to be recovered by the prosecuting attorney of the county, in the name of the people of this state, and to be paid into the township or city treasury, as the case may be.