34. Offences for obstruction, etc.

A person who knowingly obstructs or prevents, or attempts to obstruct or prevent the Commissioner or an enforcement official in the discharge of his or her powers or duties under this Act or the Regulations shall be guilty of an offence and shall be liable on conviction —

where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or

where the person is not an individual — to a fine not exceeding $10,000.