23. Penalty for wilful acts of evasion
If any person fails to attend in obedience to a summons served on him or her under the provisions of this Act or attending under such summons wilfully refuses to answer such questions as may be asked of him or her by a magistrate, or if any person required to make any return under this Act shall, without lawful excuse, refuse or neglect to make the return, in order to evade giving an account of any house or land possessed by him or her, or whereof an account is required of him or her under this Act, or if any person wilfully makes an incorrect return, he or she is liable to a fine not exceeding $250.