Inspection of books, records, etc

The administrative penalty pursuant to section 8H(3) of the Act shall apply in the following circumstancesImpeding or obstructing of the competent (a) where any person obstructs or impedes or insults or molests the competent authority or other officer lawfully authorized by the Act or Regulations in the discharge of his duties or in his official capacity or in the exercise of his powers; (b) where a person fails, without reasonable excuse, to provide such reasonable assistance as the competent authority or other officer lawfully authorized by the Act or Regulations may require when the competent authority or other officer is exercising his powers under the Act; (c) where a person intentionally alters, suppresses or destroys any information that has been specified in a notice under section 8D of the Act.