(1) A person must not –
(a) without reasonable excuse hinder or obstruct an authorised officer or
other person engaged in the administration of this Act; or
(b) produce a written statement of the contents of a record that he or she
knows, or ought to know, is false or misleading in a material particular; or
(c) fail without reasonable excuse to comply with a requirement or direction
of an authorised officer under this Act; or
(d) use abusive, threatening or insulting language to an authorised officer or
authorised person or to a person assisting an authorised officer or authorised
person; or
(e) falsely represent, by words or conduct, that he or she is an authorised
officer or authorised person.
Penalty: Fine not exceeding 50
penalty units.
