Section 15

Any officer of customs may at all reasonable times enter any place of entertainment, any place ordinarily used as a place of entertainment and any other place he reasonably believes to be connected with an entertainment, with a view to ascertaining whether the provisions of this Act or any of its rules are being complied with and may make such investigation and inspection of such place and call upon any person to produce such books, accounts, tickets or other documents or things and to furnish any information as that officer may consider necessary for that purpose.

Any person who obstructs any officer of customs authorised by subsection (1) to enter and inspect any place or delays to produce any books, accounts or other documents or things which he has been called upon by that officer to produce and which are or ought to be in the ordinary course of business in his power to produce or who refuses to furnish any information which he may be required to furnish by any rule or which may reasonably be required by that officer or by the Comptroller or who being required to furnish information by that officer or by the Comptroller furnishes false or misleading information shall be guilty of an offence.