(a) wilfully resists, obstructs or delays any authorized officer in the exercise of any powers conferred on him by or under this Ordinance;
(b) fails without reasonable excuse to comply with any requirement made by an authorized officer under section 10, 11 or 12;
(c) in compliance or purported compliance with any such requirement produces a record or document which is incorrect or inaccurate in a material respect and which he knows to be incorrect or inaccurate or does not believe to be correct or accurate; or
(d) wilfully or recklessly gives information which is incorrect or inaccurate in a material respect or withholds information as to any of the matters in respect of which information is required to be given under this Ordinance,
commits an offence and is liable to a fine of $100000 and to imprisonment for 6 months.