Income Tax Act 1947 s 98

s 98 Penalty for obstructing Comptroller or officers

98.—(1) Any person who obstructs or hinders the Comptroller or any officer in the discharge of his or her duties or the exercise of his or her powers under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.[45/2018] (2) The Comptroller may compound an offence under subsection (1).[45/2018]

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