(A) In every case when any person or member of a firm or officer of any corporation shall willfully neglect or refuse to make out a true and correct sworn statement as herein provided, or shall answer falsely or refuse to answer questions concerning his/her property or property under his/her control as required by this chapter, such person shall be punished as provided in M.C.L.A. § 211.21.
(B) It shall be the duty of the City Assessor whenever he/she is satisfied that any person liable to make such assessing statement is justly liable to such penalty, to report the case to the City Attorney and make proper complaint for such prosecution.
(Ord. 514, passed 12-20-76)
Statutory reference:
For similar provisions, see M.C.L.A. § 211.21