Section 31
SEC. 31. Any property owner who fails to declare the value of his property within the period fixed in section thirty, or that of the property of any resident of the province less than eighteen years of age within his control, as provided in section thirty, shall immediately be warned by the councilor of his barrio that, unless he makes his declaration before the thirty-first of January, he will he 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 seventeen, paragraph five, and shall be collected by the president, 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 thirty.