A person shall not,
without lawful excuse, wilfully obstruct, hinder or resist the Commissioner,
an officer of the Commissioner, the Director or an officer of the Director in
the exercise or the performance of a function under this Act.
Penalty:
(a) in
the case of a natural person — $1 000; or
(b) in
the case of a body corporate — $5 000.
[Section 155 amended: No. 55 of 2004 s. 328.]