Where any county, city, or incorporated town receiving funds from the state treasurer under the provisions of sections 43-4-210 and 43-4-211 fails to supply the state treasurer with the required information regarding the number of vehicles registered in said county, city, or incorporated town on or before the thirty-first day of December of the year following the year during which said registrations were made, the balance of said funds accruing to the said county, city, or incorporated town shall be deemed to be forfeited by said county, city, or incorporated town, and said funds shall be returned to the credit of the highway users tax fund to be reapportioned during the ensuing year in the manner provided in this part 2.
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