Offences
Failure to fill up and return form of return25
Any person, required by notice under Article 4 to fill up and return a form of return, who—
a
refuses, or without lawful excuse neglects, to fill up or cause to be filled up the form of return to the best of his knowledge and belief; or
b
wilfully makes or causes to be made any false return of any matter specified in the form; or
c
refuses, or without lawful excuse neglects, to return the form of return or cause it to be returned within 14 days to the Juries Officer for the division in which he resides;
shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.