(1) A person commits an offence where he or she -
(a) fails to discharge a duty to which he or she is subject under sections 25(4), (5) and (6), 26(1), (4), (5) and (6) and section 69,
(b) prevents or attempts to prevent any person from answering any question to which an inspector may require an answer under section 64,
(c) fails to submit an improvement plan to an inspector within the time specified in a direction under section 65,
(d) fails to implement an improvement plan the adequacy of which has been confirmed in accordance with section 65,
(e) contravenes any requirement imposed by a notice requiring information under section 72, or
(f) prevents, obstructs, impedes or delays an officer of customs and excise in the exercise of any of the powers conferred on him or her by section 87.
(2) A person commits an offence where he or she -
(a) fails to discharge a duty to which he or she is subject by virtue of sections 8, 9, 10, 11(1) to (4), 12, 13 and 15 to 23,
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