A person who -
(a) obstructs an authorised officer (within the meaning of Regulation 27 in the exercise of the powers of an authorised officer under Part 4,
(b) without reasonable excuse, fails to comply with a request or requirement made by such an officer under Part 4, or
(c) gives such an officer information that the person knows or ought reasonably to know is false or misleading in a material particular,
is guilty of an offence and liable upon summary conviction to a fine not exceeding €5,000 or imprisonment for a term not exceeding 12 months or both.