Obstruction of authorised persons
28. Any person who—
(a)wilfully obstructs an authorised person acting in the exercise of functions under this Act,
(b)without reasonable cause fails to give an authorised person (A) any information, or to produce any documents, or to allow A to copy any documents, being information or documents which A may reasonably require of that person for the purpose of the exercise of those functions,
(c)prevents, or attempts to prevent, any other person from giving any such information to any authorised person, or
(d)in giving any such information to any authorised person makes any statement which that person knows to be false in a material particular,
shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale or to imprisonment for a term not exceeding 6 months, or to both.