Section 6. Any assessor who shall knowingly and wilfully accept and make a fraudulent return, or any owner or agent who shall knowingly and wilfully make any fraudulent return to the assessor, shall be liable to a fine of not more than five hundred dollars, or imprisonment of not more than one year, or either or both, at the discretion of the court.
Provided, however, That the provisions of this act shall not be construed so as to exempt from taxation more than five hundred acres, owned by any one person or body corporate, or limited copartnership or association.