(1) A person who -
(a) obstructs an authorised officer in the exercise of a power conferred on authorised officers by these Regulations, or
(b) without reasonable excuse, fails to comply with a requirement made by an authorised officer under these Regulations, or
(c) in purported compliance with such a requirement, provides information that the person knows to be false or misleading,
commits an offence.
(2) A person is not guilty of an offence of failing to comply with such a requirement unless, when the requirement was made, the person was warned that a failure to comply is an offence.
(3) A person is not excused from complying with a requirement under Regulation 73 to provide information or records, or to answer a question, on the ground that the information, record or answer might incriminate the person or make the person liable to a penalty.
(4) However, any information or answer provided by a natural person in compliance with such a requirement is not admissible in evidence a