50.— A person is guilty of an offence under this section if the person—

(a) obstructs, impedes or assaults an authorised officer in the exercise of a power conferred under section 47 ,

(b) without reasonable excuse, fails or refuses to comply with a direction or requirement of an authorised officer under section 47(1)(c) or (e),

(c) without reasonable excuse, fails to comply with section 62 (4)(b),

(d) alters, suppresses or destroys any books, records or documents (including documents stored in non-legible form) that the person has been required to produce or may reasonably expect to produce,

(e) gives to an authorised officer information that the person knows to be false or misleading in a material respect, or

(f) falsely represents himself or herself to be an authorised officer.