Section 32

Any person who— shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale. intentionally obstructs any officer of an enforcement authority who is acting in pursuance of section 29(4) or any customs officer who is acting in pursuance of section 31; or intentionally fails to comply with any requirement made of him by any officer of an enforcement authority under section 29(4); or without reasonable cause fails to give any officer of an enforcement authority who is so acting any other assistance or information which the officer may reasonably require of him for the purposes of the exercise of the officer’s functions under section 29(4), A person shall be guilty of an offence if, in giving any information which is required of him by virtue of subsection (1)(c) above— he makes any statement which he knows is false in a material particular; or he recklessly makes a statement which is false in a material particular. A person guilty of an offence under subsection (2) above shall be liable— on conviction on indictment, to a fine; on summary conviction, to a fine not exceeding the statutory maximum.

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Source: legislation.gov.uk · retrieved 2026-07-30