A person commits an
offence if the person —
(a)
without lawful excuse, wilfully obstructs, hinders or resists an inspector who
is carrying out a function under this Act;
(b)
without lawful excuse, wilfully obstructs, hinders or resists a person
assisting an inspector who is carrying out a function under this Act;
(c)
without lawful excuse, does not comply with a direction under section 107(3)
or 108;
(d)
wilfully makes a false statement to, or misleads, an inspector who is carrying
out a function under this Act;
(e)
impersonates an inspector.
Penalty: a fine of $10 000.