When any relative willfully fails to furnish to the department, upon request, the information required by sections 83-227.01, 83-227.02, 83-350, and 83-363 to 83-380 as to his taxable income, such relative shall be deemed to have ability to pay the entire cost determined under sections 83-227.01, 83-227.02, 83-350, and 83-363 to 83-380.