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Occupier refusing to give Name of Owner liable to pay the Rate.
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LXXVII. And be it enacted, That if, on the Request of the Collector General or of the Collector of the said Rates, the Occupier of any Property refuses or wilfully omits to disclose or wilfully mis-states to the Collector General or Collector making such Request the Name of the Owner of such Property, or of the Person receiving or authorized to receive the Rents of the same, such Occupier so refusing or wilfully omitting to disclose or wilfully mis-stating as aforesaid shall be liable to pay the Rate or Rates to which the Property occupied by him shall have been rated, in like Manner as if he had been himself rated to the same under the Provisions of this Act.
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