A person who, with intent to obstruct or delay the performance of a function by the commission or the exercise of a power by a commission officer—
(a) fabricates any relevant record or thing; or
(b) destroys or alters any relevant record or thing; or
(c) sends any relevant record or thing out of the State;commits a misdemeanour.
Penalty—Maximum penalty—255 penalty units or 3 years imprisonment.