90. (1) The clerk or secretary-treasurer of every municipality, except county municipalities, shall yearly, on or before the day on which the public notice is given that the general collection roll is completed and deposited, make a return to the Commission upon forms provided by it showing the names, address, nature of business and usual number of employees of each employer carrying on, in the municipality, any industry within the meaning of this act.
(2) Within six days after the issue of a building permit by or on behalf of a municipal corporation, the officer in charge of the giving of such permits shall notify the Commission thereof with such other information as it may require.
(3) The Commission may make remuneration for the above return and notification, out of the accident fund.
(4) The officer of a municipality who refuses or neglects to make the return to the Commission, required by subsection 1 of this section, or to give it the notice and information prescribed by subsection 2 above, shall be liable in each case, in addition to costs, to a fine not exceeding ten dollars.
(5) The Commission may, however, when it deems proper, liberate the party in fault from the fine incurred and the costs, by a decision which the courts shall be bound to recognize.