...merchandise articles or objects liable to pay any duty, tax or license, ohall fail to make and exhibit a list or return required by law, but shall consent...the property, goods, wares and merchandise, articles or objects liable to pay any duty or tax. or any business or occupation liable to pay any tax as aforesaid,...

...and rendef such list and return, or shall render a willfully false or fraudulent list or return, it shall be the duty of the collector or deputy collector to make such list according to the best information he can obtain, by the examination of such person or any other evidence,...