s 56 Penalty for obstructing Comptroller, etc., in carrying out his or her duties
56. Any person who at any time hinders or obstructs —(a) the Comptroller or the Chief Assessor; (b) any member of the SBNB; or (c) any other person employed in the administration of this Act (including any officer of a statutory authority authorised by the SBNB under section 49(9)), in the performance and execution of his or her duty or of anything which he or she is empowered or required to do by virtue of or in consequence of 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. [23/2010; 38/2017]