38.Section 8 provides that any person who without reasonable excuse obstructs an authorised officer acting in the exercise of the officer’s functions under this Act commits an offence. By subsection (2), a person who fails to give to an authorised officer any facilities, assistance or information which the authorised officer reasonably requires for the purposes of enforcement commits an offence. By subsection (3), a person commits an offence if the person makes a statement which is false or misleading, and either the person knows that it is false or misleading or is reckless as to whether it is false or misleading.