5.— (1) The owner of a residential property who, on a liability date, is liable to pay a household charge to a relevant local authority, or is entitled to a waiver from payment of a household charge under subsection (4) of section 4, in respect of the year in which that liability date falls, shall make and provide to the relevant local authority a declaration stating that he or she is so liable or so entitled, as the case may be.

(2) A declaration referred to in subsection (1) shall—

(a) be in such form and contain such information as may be prescribed,

(b) be provided to the relevant local authority on or before such date as may be prescribed, and

(c) in the case of a person who is liable to pay a household charge, be accompanied by payment, effected in accordance with subsection (3), of the household charge in respect of the residential property concerned.

(3) Payment of the household charge in respect of a residential property shall, at the option of the owner of the property concerned, be effected by—

(a)(i) a single payment made on or before such date as may be prescribed, or

(ii) the payment of instalments—

(I) of such amounts, and

(II) to be paid on or before such dates,

as may be prescribed, provided that if any instalment is not paid in full and on time, the full outstanding balance of the household charge becomes immediately due,

and

(b) by such means as may be prescribed.

(4) A person who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on summary conviction to a class C fine.

(5) A person who, in purported compliance with subsection (1) or (2), provides information to a local authority that is false or misleading in a material respect shall be guilty of an offence and shall be liable on summary conviction to a class C fine.

(6) A person who is convicted of an offence under this section shall, on each day on which the contravention of which that offence consists is continued by the person after his or her having been so convicted, be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €100.