Chapter II of Part II of the Finance Act, 1995, is hereby amended by the insertion of the following section after section 87:
(1) An officer or a member of the Garda Síochána may require any person whom such officer or member has reasonable cause to believe to be guilty of an offence under section 10A (inserted by the Finance Act, 1994) of the Finance (Excise Duty on Tobacco Products) Act, 1977, to furnish to such officer or member of the Garda Síochána -
(a) his or her name, address and date of birth,
(b) all such information in relation to the goods in question as may be reasonably required by such officer or member and which is in the possession or procurement of the person.
(2) Any person who, when required under subsection (1) to furnish information -
(a) fails or refuses to supply such information,
(b) gives any such information which is false or misleading, or
(c) resists, impedes or obstructs an officer or member in the exercise of any power conferred on such officer
…