(1) The Director of Finance and Planning or the revenue officer in charge of a revenue office may at any time direct a special notice to be served upon any person whatsoever requiring such person to fill up, sign and deliver to the person named in such notice a form of declaration to be left with such notice stating therein the several particulars required by the last preceding section and to pay to the person named therein within 14 days from the date of the service of such notice the fees for licences which he or she appears by such declaration to be liable to take out.
(2) Such notice may be served upon the person to whom it is directed, either by delivering a copy of it to him or her personally, or by leaving the same at his or her usual or last known place of abode.
(3) Every person who shall neglect or refuse to deliver any declaration in conformity with the provisions of this or the last preceding section, and every person who shall knowingly deliver any such declaration wherein the particulars required to be set out shall not be fully and truly stated, is liable on summary conviction to a penalty not exceeding $48, and in default of payment to be imprisoned, with or without hard labour, for a period not exceeding 3 months.