Declaration by producers; estimate by sheriff

The assessor if so directed by the presidents of the various levee boards or levee and drainage boards shall, and the sheriff may, require each producer of articles liable to the produce special assessment or forced contribution to declare under oath the number of acres cultivated by him in the current and in the past crop year, and in what crop cultivated, the amount of produce raised by the person in the last crop year and by what carrier the produce was shipped, and at what date the assessor and sheriff may administer the oath. The sheriff shall administer the oath and furnish the statement whenever so directed by the presidents of the various levee boards and levee and drainage boards. On the refusal or failure of any person to answer under oath when thus required, the sheriff shall make a written statement estimating the amount of the special assessment or forced contribution for which the person is liable on produce raised by him and shall send a copy thereof to the president of the levee board or levee and drainage board to which the assessment is due. The written statement of the sheriff shall be prima facie evidence in any judicial proceeding instituted for the collection of the special assessment or forced contribution of the amount due, and the defendant who has thus refused or failed to answer shall be made to pay the costs of the judicial proceedings, together with fifteen dollars attorney's fees in each case, to be taxed as costs.