N.H. Rev. Stat. Ann. § 243:46

The treasurer of every railroad, any part of whose road is in this state, shall transmit to the state treasurer, on or before June 1 in each year, a list of the stockholders of the corporation residing in each town of the state on April 1 preceding, giving the number of shares owned by each, with a certificate, under oath, that the list is correct. Every treasurer who neglects to comply with the provisions of this section shall forfeit $100.