Prospective
(1)A person commits an offence if the person fails, without reasonable excuse, to comply with a requirement made by an inspector under section 91(1)(b) to produce a document, record or register.
(2)A person commits an offence if the person wilfully obstructs an inspector in the exercise of—
(a)the power of entry conferred under section 91(1)(a),
(b)the power to inspect or take copies of documents, records or registers conferred under section 91(1)(c), or
(c)a power conferred by virtue of regulations under section 90.
(3)A person who commits an offence under subsection (1) or (2) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.