Section 235 Rating authority may require owner to furnish statement of lets.

. . . F1, a rating authority may require an owner of lands and heritages within the area of the authority to furnish a written statement of the periods for which the lands and heritages are let to the respective tenants or occupiers thereof . . . F2, which statement the owner shall be bound to furnish within seven days of being required in writing so to do.

Any owner of lands and heritages who fails without reasonable excuse to furnish such statement within the period aforesaid shall be liable on summary conviction to a penalty not exceeding F3level 3 on the standard scale, and any such owner who furnishes or causes to be furnished any false statement as to the period of let . . . knowing the same to be false shall be liable on summary conviction to a penalty of F4level 3 on the standard scale