Section 94

Any person who obstructs, hinders or impedes the Commissioner or any person authorised under this Act in the performance and execution of his or her duty or of anything which he or she is empowered or required to do by virtue or in consequence of or under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both.[44