(1) A person shall not willfully impede or attempt to impede the Comptroller in his or her administration of 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 or to imprisonment for a term of 6 months or to both.
(3) For the purposes of this section, a person impedes the administration of this Act if the person —
(a) fails to comply with a lawful request by a tax officer to examine documents, records, or data within the control of the person;
(b) fails to comply with a lawful request by the Comptroller to have the person appear before a tax officer authorised by the Comptroller;
(c) interferes with the lawful right of a tax officer to enter onto a business premises or a dwelling unit; or
(d) otherwise impedes the determination, assessment, or collection of any tax.