21. — (1) In this section “authorised officer” means:

(a) a person appointed and authorised in writing by the Director to exercise, for the purpose of this Act, the functions conferred by this section,

(b) a person appointed and authorised in writing by the Minister to exercise for the purpose of the Act of 1982 F32[and this Act], the functions conferred by this section.

(2) Every authorised officer shall be furnished with a warrant of appointment and, when exercising any function conferred by this section shall, if requested to do so by a person affected, produce the warrant or a copy thereof to that person.

(3) An appointment as an authorised officer shall cease—

(a) in the case of an appointment made by the Minister, when the Minister revokes the appointment;

(b) in the case of an appointment made by the Director, when the Director revokes the appointment;

(c) where it is for a fixed period, upon the expiry of that period; or

(d) where the person appointed is an officer of the Minister, the Director or the Minister for Enterprise and Employment, upon ceasing to be such an officer.

(4) An authorised officer may, for the purpose of obtaining any information which may be required in relation to the matter under investigation in order to enable the Minister to exercise functions under the Act of 1982 F33[and this Act], or the Director to exercise functions under this Act, on production of his authorisation, if so required—

(a) at all reasonable times enter any premises, at which there are reasonable grounds to believe that any trade or business or any activity in connection with a trade or business is or has been carried on, or that records in relation to such trade, business or activities are kept, and search and inspect the premises and any records on the premises;

(b) secure for later inspection any premises or any part of a premises in which such records are kept or there are reasonable grounds for believing that such records are kept;

(c) require any person who carries on such trade, business or activity or any person employed in connection therewith to produce such records and in the case of information in a non-legible form to reproduce it in a legible form or to give to the officer such information as the officer may reasonably require in relation to any entries in such records;

(d) inspect and take copies of or extracts from any such records (including in the case of information in a non-legible form a copy of or extract from such information in a permanent legible form);

(e) remove and retain the said records for such period as may be reasonable for further examination, subject to a warrant being issued for that purpose by the District Court;

(f) require any such person to give to the officer any information which the officer may reasonably require in regard to the trade, business or activity or in regard to the persons carrying on such trade, business or activity (including, in particular, in the case of an incorporated body of persons, information in regard to the membership thereof and of its committee of management or other controlling authority) or employed in connection therewith;

(g) require any such person to give to the officer any other information which the officer may reasonably require in regard to such trade, business or activity;

(h) require any person by or on whose behalf data equipment is or has been used or any person having charge of, or otherwise concerned with the operation of, the data equipment or any associated apparatus or material, to afford the officer all reasonable assistance in relation thereto;

(i) summon, at any reasonable time, any other person employed in connection with the trade, business or activity to give to the officer any information which the officer may reasonably require in regard to such activity and to produce to the officer any records which are in that person's power and control.

(5) An authorised officer shall not, other than with the consent of the occupier, enter a private dwelling unless the officer has obtained a warrant from the District Court authorising such entry.

(6) Where an authorised officer, in the exercise of any power under this section, is prevented from entering any premises that officer or the person by whom the officer was appointed may apply to the District Court for a warrant authorising such entry.

(7) An authorised officer, where the officer considers it necessary, may be accompanied by a member of the Garda Síochána when performing any powers conferred on an authorised officer by this Act.

(8) A person who obstructs or interferes with an authorised officer in the exercise of functions under this Act or gives to an authorised officer information which is false or misleading shall be guilty of an offence.

(9) A person who refuses to comply with any request or requirement of an authorised officer in the exercise of functions under this Act shall be guilty of an offence.