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(1)It is an offence for a person intentionally to obstruct an authorised person in the exercise or performance of his powers or duties.
(2)It is an offence for a person, without reasonable excuse,—
(a)to fail to comply with any requirement imposed under section 108 above;
(b)to fail or refuse to provide facilities or assistance or any information or to permit any inspection reasonably required by an authorised person in the execution of his powers or duties under or by virtue of that section; or
(c)to prevent any other person from appearing before an authorised person, or answering any question to which an authorised person may require an answer, pursuant to subsection (4) of that section.
(3)It is an offence for a person falsely to pretend to be an authorised person.
(4)A person guilty of an offence under subsection (1) above shall be liable—
(a)in the case of an offence of obstructing an authorised person in the execution of his powers under section 109 above—
(i)on summary conviction, to a fine not exceeding the statutory maximum;
(ii)on conviction on indictment, to a fine or to imprisonment for a term not exceeding two years, or to both;
(b)in any other case, on summary conviction, to a fine not exceeding level 5 on the standard scale.
(5)A person guilty of an offence under subsection (2) or (3) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(6)In this section—
“authorised person” means a person authorised under section 108 above and includes a person designated under paragraph 2 of Schedule 18 to this Act;
“powers and duties” includes powers or duties exercisable by virtue of a warrant under Schedule 18 to this Act.
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