xmlns:atom="http://www.w3.org/2005/Atom"
12. A person commits an offence if that person—
(a)intentionally obstructs an authorised person acting in the implementation of these Regulations;
(b)without reasonable cause, fails to give to an authorised person acting in the implementation of these Regulations any assistance or information that that person may reasonably require under these Regulations;
(c)furnishes to an authorised person acting in the implementation of these Regulations any information, knowing it to be false or misleading;
(d)fails to produce a document or record when required to do so to an authorised person acting in the implementation of these Regulations;
(e)fails to comply with the requirements of an information notice;
(f)fails to comply with the requirements of an enforcement notice;
(g)intentionally prevents any other person from appearing before an authorised person to provide information, or to answer questions for which an authorised person may require an answer.