13. Offence to obstruct authorities

Any person who obstructs any person authorised under this Act to enter and inspect any premises or to examine any books, accounts or other documents, or any person who refuses or delays or fails to produce any books, accounts or other documents or certified copies or translations thereof relating to his trade or business, or who refuses to furnish any information or furnishes false information upon demand being made by a person authorised by this Act, or any person who fails to comply with any order given under this Act, shall be guilty of an offence.