26. A person (“P”) is guilty of an offence if they—
(a)obstruct any person acting in the execution of these Regulations (“O”);
(b)fail to give to O any assistance or information that O may reasonably require of P for the performance of O's functions under these Regulations;
(c)furnish any false or misleading information to O; or
(d)fail to produce a record when required to do so to O.