Cap. 553 Art. 20Offences and penalties.

Any person who knowingly impedes or obstructs the Commissioner or a member of his staff in performing or exercising powers or functions given under this Act; or who refuses, or without sufficient cause, fails to attend at the time and place mentioned in the summons; or who refuses, without sufficient cause, to answer fully and satisfactorily, to the best of his knowledge and belief all questions put to him by the Commissioner, or refuses or fails, without sufficient cause, to give any information required by the Commissioner or knowingly provides false or misleading information as required under this Act, shall be guilty of an offence and shall on conviction be liable to a provisions of that other law shall apply in respect of that act.