The sheriff shall report each day to the Compensation Board, giving the record of each prisoner received during the preceding day in an electronic format approved by the Compensation Board, stating whether the offense is for violation of state law or of city or town ordinance. If any sheriff fails to send such report, the Compensation Board shall notify the sheriff of such failure. If the sheriff fails to make the report within ten days, then the Compensation Board shall cause the report to be prepared from the books of the sheriff and shall certify the cost thereof to the Comptroller. The Comptroller shall issue his warrant on the Treasurer for that amount, deducting the same from any funds that may be due the sheriff by the Commonwealth. The computer-generated report shall be authenticated by both the chief jailer and the sheriff who shall certify the accuracy of the report. Either authenticator found guilty of willfully falsifying the information contained in such report shall be guilty of a Class 1 misdemeanor.