Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.

(b) Whenever any such lessee of personal property fails to file the information required in this section, it shall be assumed that any such property in the lessee's possession is owned by the lessee, who shall be subject to the penalty as provided in section 12-41 in the same manner as any owner of personal property who fails to file a personal property declaration as required.