(1) A person shall not obstruct or impede the Commissioner, an authorized officer or any other person acting on behalf or under the direction of the Commissioner in the discharge and performance of the duties and functions conferred on the Commissioner by this Act.
(2) A person who contravenes subsection (1) commits an offence and is liable, on summary conviction, to a fine not exceeding $25,000 or to a term of imprisonment not exceeding 6 months or to both.