Section 15

Any person who, without reasonable excuse, obstructs, hinders or impedes the Commissioner or an investigator in the performance or execution of a duty or anything which the Commissioner or investigator (as the case may be) 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 $20,000 or to imprisonment for a term not exceeding 12 months or to both.