78Obstructing Chief Commissioner or authorised officer

#### 78 Obstructing Chief Commissioner or authorised officer 78 Obstructing Chief Commissioner or authorised officer > > (1) A person who— > > > > > (a) prevents the Chief Commissioner or an authorised officer from exercising a function under this Division, or > > > > > (b) hinders or obstructs the Chief Commissioner or an authorised officer in the exercise of such a function, or > > > > > (c) without reasonable excuse, refuses or fails to comply with a requirement made or to answer a question of the Chief Commissioner or an authorised officer asked in accordance with section 76, > > > > is guilty of an offence. > > > > Maximum penalty—100 penalty units. > > > (2) A person is not guilty of an offence under this section arising from the entry of the Chief Commissioner or an authorised officer onto premises unless it is established that, at the material time, the Chief Commissioner or the authorised officer— > > > > > (a) identified himself or herself as the Chief Commissioner or an authorised officer, and > > > > > (b) warned the person that a failure or refusal to comply with the requirement may constitute an offence.