Local Government Finance Act 1988

5(1)A valuation officer may serve a notice on a person who is an owner or occupier of a hereditament [F1requesting him to supply to the officer information—E+W

(a)which is specified in the notice, and

(b)which the officer reasonably believes will assist him in carrying out functions conferred or imposed on him by or under this Part.]

[F2(1A)A notice under this paragraph must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.]

(2)A person on whom a notice is served under this paragraph shall supply the information [F3requested]F4... in such form and manner as is [F5specified] in the notice F4....

F6(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)If a notice has been served on a person under this paragraph, and in supplying information in purported compliance with sub-paragraph (2) above he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.