(1) A person shall not without lawful justification or excuse—
(a) obstruct, hinder or resist the Commission or any other person in the discharge of functions under this Act;
(b) fail to comply with any lawful requirement of the Commission or any other person under this Act; or
(c) deal with documents or information in a manner inconsistent with his or her duty under this Act.
(2) A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $5,000 and to imprisonment for a term not exceeding one year or to both.