s 35 Obstructing officer of Board, etc.
35. Any person who refuses to give access to, or obstructs, hinders or delays —(a) the Board or any of its members, officers or employees (including the Controller and any authorised officer mentioned in section 35A); [Act 28 of 2022 wef 01/04/2023] (b) an inspecting officer; or[Act 28 of 2022 wef 01/04/2023] (c) an authorised person mentioned in section 32A(3), in the discharge of the duties of, or the exercise of the powers of, the Board or any of those individuals under this Act or any regulations made under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both. [20 [7/2014] [Act 28 of 2022 wef 01/04/2023]