A person is liable on summary conviction to a fine of $1,000 or to imprisonment for a period not exceeding 12 months or to both fine and imprisonment who—
(a) without lawful justification or excuse, wilfully obstructs, hinders or resists the Commissioner or any other person in the exercise of his or her powers under this Act;
(b) without lawful justification or excuse, refuses or wilfully fails to comply with any lawful requirement of the Commissioner or any other person under this Act;
(c) wilfully makes any false statement to, or misleads or attempts to mislead the Commissioner or any other person in the exercise of his or her powers under this Act; or
(d) deals with any document, information or thing in a manner inconsistent with his or her duty under section 5(4).