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Obstruction
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174. A person shall not interfere with, or otherwise obstruct (including obstruct by withholding information reasonably required by, or by knowingly or recklessly providing false or misleading information to)—
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(a) the Minister,
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(b) the Commissioners,
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(c) the Board,
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(d) a local authority,
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(e) the Revenue Commissioners,
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(f) an officer, agent or servant of any person referred to in any of paragraphs (a) to (e),
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(g) a member of An Garda Síochána, or
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(h) a member of the naval service,
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in the performance of their respective functions under this Act.
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