Section 66. Any officer or employee who knowingly violates, authorizes or directs another officer or employee to violate any provision of this chapter, or any rule or regulation promulgated thereunder, or any other provision of law relating to the incurring of liability or expenditure of public funds, shall be punished by a fine of not more than one thousand dollars or by imprisonment in a jail or house of correction for not more than one year, or both. Any sheriff who expends funds in excess of the budget approved by the county government finance review board pursuant to section twelve of chapter sixty-four D shall be punished as provided in this section.