Section 40

Any person who obstructs, hinders or impedes any authorised officer in the performance or execution of the officer’s duty or anything which the officer is authorised, empowered or required to do under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.

Any person who, without reasonable excuse, fails to answer any question, to provide any information or to produce any document or record to an authorised officer in contravention of section 32(1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.