Property Tax Act 1960 s 17

s 17 Occupier to furnish name of owner

17. Any occupier of any premises who when requested by or on behalf of the Chief Assessor to state the name of the owner of the premises refuses or omits to disclose or misstates the same shall, unless the occupier shows cause to the satisfaction of the court for the occupier’s refusal, omission or misstatement, be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.

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