40 F1Obstruction of inspectors.N.I.
Any person who—
(a)wilfully obstructs an inspector acting in the exercise of his functions under this Part; or
(b)without reasonable cause fails to give an inspector acting as aforesaid any information, or to produce to any such inspector any documents, or to allow that inspector to copy any documents, being information or documents which that inspector may reasonably require of him for the purpose of the exercise of those functions; or
(c)prevents, or attempts to prevent, any other person from giving any such information to any inspector acting as aforesaid; or
(d)in giving any such information to any inspector acting as aforesaid makes any statement which he knows to be false in a material particular;
shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding[F2 level 3 on the standard scale] or to imprisonment for a term not exceeding six months, or to both such fine and such imprisonment.