Section 53
SEC. 53. Any property owner who fails to declare the value of his property within the period fixed in section fifty-two, or that of the property of any resident of the province less than eighteen years of age within his control, shall immediately be warned by the councilor of his barrio that, unless he makes his declaration before the thirty-first day of January, he will be subject to a fine of five dollars, Mexican; and, should he fail to make the declaration within the period specified, the fine shall be adjudged against him by the court provided for in section eighteen, subsection (f), and shall be collected by the treasurer; or, in lieu of the payment thereof, he shall be compelled to work it out on public works within the township at the rate of twenty cents, Mexican, per day. In the event of his not making his declaration before January thirty-first, the value of his property shall be fixed by the board of assessors provided for in section fifty-two.