Section 150. Persons authorized or directed by section 4 of chapter 51 or by a special law, to make lists of residents 3 years of age or older shall make a list of all dogs owned by the inhabitants at the time of making such lists and shall annually return the same, in duplicate, to the city or town clerk or to the police commissioner in the city of Boston. An owner or keeper of a dog who refuses to answer or answers falsely to a person directed or authorized to make such a list shall be punished by a fine of not less than $20 which shall be paid to the city or town.