148   Obstruction etc of authorised officers

A person must not:

(a)  without reasonable excuse, refuse or fail to comply with any notice given or requirement made, or to answer any question asked, by an authorised officer under this Part, or

(b)  provide information or give evidence in purported compliance with a requirement made or question asked by an authorised officer under this Part knowing the information or evidence to be false or misleading in a material particular, or

(c)  wilfully delay, hinder or obstruct an authorised officer in the exercise of the officer’s functions under this Part.

Maximum penalty: 100 penalty units or imprisonment for 6 months, or both.