If an owner neglects or fails to file a report of excavated material form pursuant to N.H. Rev. Stat. § 72-B:9, unless the time is extended by the assessing officials because of accident, mistake, or misfortune to a date not later than the following May 1, or willfully makes any false statement in the notice of intent to excavate, or willfully files a report of excavated material that does not contain a true and correct statement of the amount of earth excavated, or has willfully omitted to give any information required by the report of excavated material form, the assessing officials shall ascertain, in such way as they may be able and as nearly as practicable, the volume of earth for which such owner should have been taxed and shall assess to such owner, by way of doomage 2 times as much as such earth would have been taxed had such form been seasonably filed and truly reported. Such doomage shall be collected by the tax collector in the usual manner and paid over to the town or city treasurer for use of the town or city, or, in the case of an unincorporated place, shall be collected by the county commissioners and paid over to the county treasurer for use of the county.