Offences
31Obstruction
(1)
A person commits an offence if without reasonable excuse he obstructs—
(a)
an officer of Revenue and Customs,
(b)
a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or
(c)
a person assisting an officer of Revenue and Customs.
(2)
A person guilty of an offence under this section shall be liable on summary conviction to—
(a)
imprisonment for a period not exceeding 51 weeks,
(b)
a fine not exceeding level 3 on the standard scale, or
(c)
both.
(3)
In the application of this section to Scotland or Northern Ireland the reference in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.