23.—(1) If a judge of the District Court is satisfied, by information on oath of the appeals officer or one of his or her officers, that there is reasonable cause for suspecting that any records, books, documents or other things containing material information are to be found at any premises and that such information is required for the performance by the appeals officer of his or her functions under this Part, the judge may issue a search warrant under this section.

(2) A search warrant under this section shall operate to authorise the person named in the warrant, accompanied by such other persons as the named person thinks necessary, to enter (if need be by force), at any time or times within one month from the date of the issue of the warrant, on production if so required of the warrant, the premises named in the warrant, and seize anything or to inspect and copy or take copies of extracts from any records, books, documents or other things found at the premises that he or she believes on reasonable grounds may be required by him or her for the performance of his or her functions under this Part.

(3) A person who obstructs or attempts to obstruct a person acting under the authority of a warrant under this section, shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €3,000 or to imprisonment for a period not exceeding 6 months or to both.