(1) A person commits an offence if he or she -
(a) obstructs or impedes an authorised officer in the exercise of any of his or her powers under this Part, whether or not by virtue of a warrant issued under section 61,
(b) without reasonable excuse, does not comply with a requirement of an authorised officer in the exercise of any of those powers,
(c) in purported compliance with such a requirement, gives information to the authorised officer that the person knows to be false or misleading in a material respect, or
(d) falsely represents himself or herself to be an authorised officer.
(2) A person who commits an offence under this section is liable -
(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or
(b) on conviction on indictment, to a fine not exceeding €250,000 or imprisonment for a term not exceeding 5 years or both.
(3) A person does not commit an offence of failing to comply with a requirement referred to in subsecti