Western Australian Current Acts Western Australian Current Acts Any person who —
(a)
without lawful excuse, wilfully obstructs, hinders, or resists the
Commissioner or any other person in the exercise of his powers under this Act;
or
(b)
without lawful excuse, refuses or wilfully fails to comply with any lawful
requirement of the Commissioner or any other person under this Act; or
(c)
wilfully makes any false statement to, or misleads, or attempts to mislead,
the Commissioner or any other person in the exercise of his powers under this
Act,
is guilty of an
offence.