(a) Each county clerk shall, immediately after each sale of any part of school lands and lots under this subchapter, certify to the Auditor of State the amount of moneys received by the sheriff on account of the sale, and the Auditor of State shall charge this amount to the sheriff.
(b) Any neglect, failure, or refusal by any county clerk to perform any and all duties enjoined upon him or her by the provisions of this section shall be deemed a misdemeanor, and upon conviction, the clerk shall be fined in any sum not less than one hundred dollars ($100) nor more than five hundred dollars ($500) for each offense and may be removed from office.