4. The assessor or his representative may visit and examine any immoveable to be entered on the roll, between nine hours and twenty-one hours from Monday to Saturday, except on holidays. He must carry an identification card bearing his photograph, issued or certified by the municipality, and must show it on request.
The owner or occupant who refuses access to the immoveable to the assessor or his representative acting by virtue of the first paragraph, or hinders him, is guilty of an offence and is liable, on summary proceeding, in addition to the costs, to a fine of not less than $100 nor in excess of, up to $50,000, one per cent of the value subsequently entered on the roll from the deposit of such roll and notwithstanding any recourse pursuant to divisions VIII and IX.
1971, c. 50, s. 4; 1975, c. 68, s. 3.