SCHEDULE 15 SUPPLEMENTAL PROVISIONS WITH RESPECT TO DRAINAGE CHARGES
Returns with respect to land
9
(1)
(2)
The return required of a person by a notice under sub-paragraph (1) above is a return, in writing and in such form as may be specified in the notice, containing such particulars as may reasonably be required for the purpose of enabling the F1Agency to determine—
(a)
how much (if any) of the land occupied by that person is chargeable land; and
(b)
how much (if any) consists of commercial woodlands.
(3)
If any person on whom notice has been served under sub-paragraph (1) above—
(a)
fails without reasonable excuse to comply with the notice;
(b)
in a return made in pursuance of such a notice, makes any statement which he knows to be false in a material particular; or
(c)
in any such return recklessly makes any statement which is false in a material particular,
he shall be guilty of an offence
(4)
A person guilty of an offence under sub-paragraph (3) above shall be liable, on summary conviction, to a fine not exceeding level 4 on the standard scale; and a person convicted by virtue of paragraph (a) of that sub-paragraph shall be liable to a further conviction by virtue of that paragraph if, after conviction, he continues without reasonable excuse F2to fail to comply with the notice in question.
(5)
This paragraph shall be without prejudice to the provisions of Part VIII of this Act.