17. (1) For the purpose of assessing an application under section 9, an authorised officer may—

(a) subject to F10[subsection (2)], enter at all reasonable times any relevant property and inspect the property,

(b) at such property, inspect and take copies of, any books, records or other documents (including books, records or documents stored in non-legible form), or extracts therefrom, that he or she finds in the course of his or her inspection,

(c) remove any such books, documents or records from the property and retain them for such period as he or she reasonably considers to be necessary for the purposes of his or her functions under this Act,

(d) require any person at the relevant property concerned, including the owner or occupier, to give the authorised officer such information and assistance as the authorised officer may reasonably require for the purposes of his or her functions under this Act.

(2) An authorised officer shall not enter a dwelling F11[or property other than a relevant property], other than—

(a) with the consent of the occupier, or

(b) pursuant to a warrant under subsection (3).

(3) Upon the sworn information of an authorised officer, a judge of the District Court may, if satisfied that there are reasonable grounds for believing that information, books, documents or other records (including information, books, documents or records stored in non-legible form) required by an authorised officer under this section is or are held at any dwelling F11[, or property other than a relevant property,] issue a warrant authorising a named authorised officer, accompanied by such other authorised officers or members of the Garda Síochána as may be necessary, at any time or times, before the expiration of one month from the date of issue of the warrant, to enter (if necessary by the use of reasonable force) the dwelling F11[, or such property, as the case may be,] and perform the functions of an authorised officer under this section F11[as if such dwelling (if it is not a relevant property) or property were a relevant property].

(4) A person shall be guilty of an offence if he or she—

(a) obstructs or interferes with an authorised officer or a member of the Garda Síochána in the course of exercising a power conferred on him or her by this Act or a warrant under subsection (3) or impedes the exercise by the authorised officer or member, as the case may be, of such power, or

(b) fails or refuses to comply with a requirement of an authorised officer or member of the Garda Síochána pursuant to this section, or in purported compliance with such requirement gives information or makes a declaration to the authorised officer or member that he or she knows to be false or misleading in any material respect,

and shall be liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months or both.