Every owner of sheep shall, between the first and thirty-firstReturn of sheep to be furnished annually to Inspector. days of May in every year, deliver or cause to be delivered to the Chief Inspector of the district, or to an Inspector nominated by him in that behalf, a written return, in the form provided in Schedule C,Schedule C. of the number of sheep and lambs of each sex exceeding three months old owned by him on the thirtieth day of April preceding, specifying in such return the ear-marks and brands of such owner. Every person who refuses or neglects to deliver or cause to be delivered such return as aforesaid is liable to a penalty not exceeding twenty pounds.