Section 31 | Obstruction

(1)A person commits an offence if without reasonable excuse he obstructs—

(a)an officer of Revenue and Customs,

(b)a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or

(c)a person assisting an officer of Revenue and Customs.

(2)A person guilty of an offence under this section shall be liable on summary conviction to—

(a)imprisonment for a period not exceeding 51 weeks,

(b)a fine not exceeding level 3 on the standard scale, or

(c)both.

(3)In the application of this section to Scotland or Northern Ireland the reference in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.