—(1) Any person who —
wilfully refuses or without lawful excuse (the proof of which lies on him) neglects to furnish the particulars or information required by a requisition within the time allowed for furnishing them or to furnish them in the form specified or prescribed, or to authenticate them in the prescribed manner, or to deliver them at the place or in the manner specified or prescribed for the delivery thereof;
wilfully furnishes or causes to be furnished any false particulars or information in respect of any matter specified in the requisition requiring particulars or information to be furnished; or
refuses to answer, or wilfully gives a false answer to, any question necessary for obtaining any particulars or information required by a requisition to be furnished under this Act,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and, in the case of a continuing offence, to a further fine not exceeding $100 for every day during which the offence continues after conviction.
(2) A certificate under the hand of the Chief Statistician or the director of a research and statistics unit stating that such returns have not been furnished or are incorrect shall be prima facie evidence of the facts stated in the certificate.