Ombudsman, Hamlison Bulu, said 196 had submitted their returns but 445 public sector leaders had not.
He said if they did not submit their annual returns by 14 March their names would appear in the official gazette and then later in court.
Bulu said leaders would also be hit with a $US20,000 penalty if they didn't submit their returns on time with a further $185 added each day.
The Ombudsman appealed to all officials to respect the leadership code.
Leaders in provinces could submit their annual returns to the provincial headquarters.