Levy of fine.

(1) Where a person fails to pay the property tax within the time specified, the commissioner shall impose upon him, by way of fine a sum as fixed by the Council in this behalf in accordance with such rates as may be prescribed (2) On verification of the return filed by the owner or occupier of the building or land after the issue of the property tax book, the Commissioner may, if he is satisfied that the owner or occupier willfully filed false return, the Commissioner may cause reassessment of such property and direct the owner or occupier to Pay, in addition to the tax assessed by way of fine, a sum which shall be one hundred per cent of the difference in the tax due: Provided that no fine under this sub-section shall be imposed unless the owner or occupier affected has had a reasonable opportunity of showing cause against such imposition.