Duty to supply information

(1) The owner or occupier of any land shall supply all necessary information to the Chief Valuer or any officer authorised by him to enable a correct valuation or categorization to be made and a valuation roll to be prepared, revised or amended. (2) Any owner or occupier who refuses or neglects to comply with the provisions of sub-section (1) commits an offence and is liable, on summary conviction, to a fine not exceeding one thousand dollars.