194. Liability for failure to furnish a return or submission of incorrect return.
- Whenever any person liable to pay the tax for any land or building, -(a)fails to furnish a return as required under section 183 or section 193; or(b)gives information in such return, which, on verification, is found to be false or incorrect,he shall be liable to pay a penalty of not less than two times, but no more than five times of the tax payable as may be imposed by the Chief Officer of the Municipality.
