(1) A person who without lawful justification or excuse, the proof of which lies on that person, refuses or willfully neglects to pay any basic rate payable by that person on or after the date on which the rate is payable, commits an offence and is liable on summary conviction to a fine of not more than twenty-five penalty units or to a term of imprisonment of not more than one month or to both the fine and term of imprisonment.

(2) A person who makes a false statement as regards the liability of that person, to pay rates, commits an offence and is liable on summary conviction to a fine of not more than twenty-five penalty units or to a term of imprisonment of not more than one month or to both the fine and term of imprisonment.