Obstruction etc. of officers (imports)
40.—(1) Any person who—
(a)intentionally obstructs any person acting in the execution of the Import Provisions; or
(b)without reasonable cause, fails to give to any person acting in the execution of the Import Provisions any assistance or information which that person may reasonably require for the performance of that person’s functions under the Import Provisions,
shall be guilty of an offence.
(2) Any person who, in purported compliance with any such requirement as is mentioned in paragraph (1)(b)—
(a)furnishes information which that person knows to be false or misleading in a material particular; or
(b)recklessly furnishes information which is false or misleading in a material particular,
is guilty of an offence.
(3) Nothing in paragraph (1)(b) shall be construed as requiring any person to answer any question or give any information if to do so might incriminate that person.