Full legislation
s.119U
Refusal to furnish information and obstruction
(1)
Any person who, without reasonable
excuse—
(a)
refuses or neglects to furnish any of the particulars specified under
section 119T(1
)(
a)
;
(b)
refuses or neglects to exhibit any document he is required to exhibit under
section 119T(1
)(
b)
;
(c)
refuses to allow the Commissioner to take copies of any document exhibited under
section 119T(1
)(
b)
; or
(d)
obstructs or evades the exercise of any power under
section 119T(1
)(
c)
, (d) or (e),
commits an offence and is liable to a fine
at
level 3 and to imprisonment for 3
months.
(Amended
E.R. 4
of 2020
)
(2)
Where the Commissioner is frustrated or obstructed in the exercise of any power under
section 119T(1
)(
c)
, (d) or (e), he may apply to the court for an order authorizing him to enter and inspect the premises concerned and exercise his powers and requiring the landlord, tenant, occupier or person having control of the premises to allow the Commissioner to enter and inspect those premises and exercise his powers; and the court shall have jurisdiction to make such order as it thinks fit.
(3)
An application under subsection (2) may be made at the conclusion of any proceedings in respect of an alleged offence under subsection (1) (whether or not any person is convicted) or independently of any such proceedings.
(4)
In this section,
court
(
法院
) means the District Court, the Tribunal
or a magistrate.