A person who -
(a) obstructs an authorised officer in the exercise of the powers of an authorised officer under this Chapter,
(b) without reasonable excuse, fails to comply with a request or requirement made by such an officer under this Chapter,
(c) without reasonable excuse, fails to cooperate with an investigation or an inspection by such an officer under this Chapter, or
(d) gives such an officer information that the person knows or ought reasonably to know is false or misleading in a material particular,
shall be guilty of an offence and shall be liable on summary conviction to a class A fine or imprisonment for a term not exceeding 12 months or both.