160. (1) A person shall not interfere with, or otherwise obstruct (including obstruct by way of withholding information reasonably required by, or by knowingly or recklessly providing false or misleading information to)—

(a) the MARA,

(b) a member of staff of the MARA (including a person referred to in section 64(5)),

(c) an authorised officer, or

(d) a member of the Garda Síochána

in the performance of their respective functions under this Act.

(2) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both,

(b) on conviction on indictment, to a fine not exceeding €50,000 or imprisonment for a term not exceeding two years or both.