(1)A person who—
(a)intentionally obstructs a duly authorised officer of an enforcement authority who is acting in the proper exercise of his functions under this Act, or
(b)without reasonable cause fails to comply with any requirement made of him by such an officer who is so acting,
is guilty of an offence.
(2)A person who, in giving any information which is properly required of him by a duly authorised officer of an enforcement authority, makes a statement which is false in a material particular is guilty of an offence.
(3)A person does not commit an offence under subsection (2) if—
(a)he did not know the material particular was false, and
(b)he had reasonable grounds to believe that it was true.