It shall be lawful for any assessor acting under this Act to call upon any person, being a proprietor or reputed proprietor or tenant or occupier [F1within his area for a return containing such particulars as may be reasonably required for the purpose of enabling him to value the lands and heritages]. . .of which such person is proprietor or reputed proprietor, or tenant or occupier; and if any such person shall, without reasonable excuse, fail to furnish such written statement to such assessor within fourteen days after he shall be called upon in writing so to do, he shall be liable [F2on summary conviction]to pay a penalty not exceeding [F3[F4level 3]on the standard scale]; and if any such person shall present or cause to be presented to such assessor any false statement [F1in such return], he knowing the same to be false, he shall be liable [F2on summary conviction]to pay a penalty [F5not exceeding level 3][F3on the standard scale].
Textual Amendments
F1Words substituted by Local Government (Scotland) Act 1975 (c. 30, SIF 81:2), s. 38 (1), Sch. 6 Pt. II para. 1
F2Words inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21 (1), Sch. 2 para. 1 (a)
F3Words substituted by Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G
F4Words substituted by Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289C (4)–(8), Criminal Procedure (Scotland) Act 1975 (c. 21), s. 289G and by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21 (1), Sch. 2 para. 1 (b)
F5Words substituted by virtue of Rating and Valuation Amendment (Scotland) Act 1984 (c. 31, SIF 103:2), Sch. 2 para. 1 (c)