17.—(1) A person is guilty of an offence if without reasonable excuse that person obstructs, causes or permits to be obstructed–
(a)a relevant auditor;
(b)a relevant inspector;
(c)any person who accompanies a relevant auditor or relevant inspector under regulations 7(3), 10 or 12; or
(d)an enforcement officer.
(2) For the purposes of paragraph (1), to obstruct includes–
(a)failure–
(i)to produce records;
(ii)to provide copies of such records; or
(iii)to provide reasonable facilities for copying records,
as required under these Regulations; and
(b)failure by any person to provide information in that person’s possession when requested to do so by a relevant auditor, a relevant inspector or an enforcement officer.
(3) A person is guilty of an offence if without reasonable excuse that person supplies to a relevant auditor, a relevant inspector or an enforcement officer information which, in any material particular, is false or misleading.
(4) A person guilty of an offence under this regulation is liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding three months, or to both.