Valuer may put questions in writing to any owner or occupier

A valuation officer in respect of a town may put to the owner or to any person in possession of property within that town questions in writing relating to all matters as are necessary for the purpose of ascertaining the particulars required to be transcribed in a valuation roll with regard to the said property, and if any such owner or person in possession of such property refuses or wilfully omits to answer any question in writing to the best of his knowledge and belief or wilfully makes any false answer or statement in reply to any question he is liable on summary conviction to a penalty not exceeding fifty dollars. 11