Liability when water is un-lawfully used and occasional tax.

If water supplied through a water-course be un-lawfully used, the person by whose act or neglect such use has occurred, or if such person cannot be identified, the person or all the persons on whose land water has flowed and such land is benefited therefrom, or the person or all the persons chargeable in respect of the water supplied through such water-course shall be liable, severally or jointly, as the case may be, for the payment of tax which may be prescribed for such use under the rules.