24.—(1) Any person who—
(a)intentionally obstructs any officer of the Department who is acting in pursuance of any provision of this Part; or
(b)intentionally fails to comply with any requirement made of him by any officer of the Department under any provision of this Part; or
(c)without reasonable cause fails to give any officer of the Department who is so acting any other assistance or information which the officer may reasonably require of him for the purposes of the exercise of the officer’s functions under any provision of this Part,
shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(2) A person shall be guilty of an offence if, in giving information which is required of him by virtue of paragraph (1)(c)—
(a)he makes any statement which he knows is false in a material particular; or
(b)he recklessly makes a statement which is false in a material particular.
(3) A person guilty of an offence under paragraph (2) shall be liable—
(a)on conviction on indictment, to a fine;
(b)on summary conviction, to a fine not exceeding the statutory maximum.