Failure to fill up and return form of returnN.I.
25. Any person, required by notice under Article 4 to fill up and return a form of return, who—
(a)refuses, or without lawful excuse neglects, to fill up or cause to be filled up the form of return to the best of his knowledge and belief; or
(b)wilfully makes or causes to be made any false return of any matter specified in the form; or
(c)refuses, or without lawful excuse neglects, to return the form of return or cause it to be returned within 14 days to the Juries Officer for the division in which he resides;
shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.