(1)  A person must not, without reasonable excuse, resist, obstruct or attempt to obstruct an authorised officer in the performance or exercise of the authorised officer's functions or powers under this Act.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 2 500 penalty units; or

(b) an individual, a fine not exceeding 500 penalty units.

(2)  A person must not impersonate an authorised officer.

Penalty:  Fine not exceeding 100 penalty units.