18. Every owner or occupant of a property or his mandatary must produce or make available to the assessor or his representative, any information respecting the property that he requires for the performance of his duties, according as he requests him to produce it by means of a questionnaire or otherwise, or to make it available.
Every owner of a parcel of land or his mandatary must, in the same manner, where there is property on the parcel of land that must be entered on the roll in the name of its owner under Chapter V, produce or make available to the assessor or his representative any information respecting the owner of the property that he requires for the performance of his duties.
If the owner or occupant or his mandatary refuses, without valid reason, to produce or make available the information mentioned in the first and second paragraphs in compliance with the request of the assessor or his representative, or produces or makes available false information, he is guilty of an offence and liable to the fine prescribed in section 16.
1979, c. 72, s. 18; 1983, c. 57, s. 109; 1990, c. 4, s. 425; 1991, c. 32, s. 13; 1998, c. 31, s. 97.