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

(a) the Minister,

(b) the Commissioners,

(c) the Board,

(d) a local authority,

(e) the Revenue Commissioners,

(f) an officer, agent or servant of any person referred to in any of paragraphs (a) to (e),

(g) a member of An Garda Síochána, or

(h) a member of the naval service,

in the performance of their respective functions under this Act.