(1)  A person must not –

(a) prevent the Commissioner or an authorised officer from exercising a power under this Part; or

(b) hinder or obstruct the Commissioner or an authorised officer in the exercise of that power; or

(c) without reasonable excuse, fail to comply with a requirement made or to answer a question asked under this Part.

Penalty:  In the case of –

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

(b) in any other case, a fine not exceeding 100 penalty units.

(2)  It is a defence in any proceedings for an offence under subsection (1) relating to entry onto premises for a person to prove that the authorised officer did not –

(a) identify himself or herself as an authorised officer; and

(b) warn the person that a failure to comply with the requirement may constitute an offence.