16. Returns to be made by owners

The Chief Assessor may, at any time and as often as the Chief Assessor thinks necessary, serve on any person a notice requiring the person to make within 21 days from the date of the notice a return in such form as may be prescribed by the Chief Assessor containing such particulars as may be required for the purposes of this Act.

Any person on whom such a notice has been served who fails to comply with the terms of the notice shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.

Any person who in a return made under this section makes any statement which is false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months or to both.

All returns, additional information and other correspondence and payment of tax under the provisions of this Act may be sent post free to the Comptroller or the Chief Assessor in envelopes marked “Property Tax”.