Section 26

assaults, obstructs, hinders or delays the Commissioner or any authorized officer lawfully executing his duties under this Act;

fails to comply with any lawful demand, notice, order or requirement properly made to him by an authorized officer in the execution of his duty under this Act;

18

refuses any authorized officer access to any premises, or fails to submit to a search by a person authorized to search him under this Act;

omits, refuses or neglects to give to an authorized officer any information which may reasonably be required of him and which he is empowered to give;

furnishes false, untrue or misleading information to an authorized officer; or

fails to produce to, or conceals or attempts to conceal from, an authorized officer any books, accounts, documents, things or goods which such officer has reasonable grounds for suspecting were the subject matter of or were used in the commission of an offence under this Act, or which are liable to seizure under this Act, commits an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding one year or to both.