§ 65. Assessor vested with authority of county commissioner of revenue; interrogatories of assessor.

For the performance of his duties, the assessor of the town shall be vested with all the power and authority that county commissioners of revenue are vested with under the general laws of the State of Virginia, and shall have the power and authority to propound interrogatories to any person subject to taxation, and may use such other evidence as he may be in position to procure; such interrogatories shall be answered under oath and any applicant refusing to answer such interrogatories under oath, shall be fined not less than five dollars, nor more than one hundred dollars, for each offense.