Finance Act, 2001

Resisting, obstructing, giving false information.

123.—It is an offence under this section for any person to—

(a) resist, obstruct or impede an officer, member of the Garda Síochána, or other person in the exercise of any power conferred by Chapter 4 on such officer, member or other person,

(b) fail without lawful and sufficient excuse to comply with any requirement imposed on them under any provision of Chapter 4,

(c) fail without lawful and sufficient excuse to give—

(i) his or her name, address and date of birth, or

(ii) any other information,

when required to do so under any provision of Chapter 4, or to give any such name, address or other information which is false or misleading.