Value Added Tax Act (Cap. 406), article 79

79. Any person who - (a) obstructs, hinders, impedes or does anything which is calculated to obstruct, hinder or impede, or molests or assaults the Commissioner or any person duly engaged in the exercise of any power or duty conferred or imposed on him by or under this Act; (b) being a person in charge of any premises which the Commissioner or any person authorised by the Commissioner is empowered to enter in terms of article 53( a) fails to allow access to the said premises to the Commissioner or authorised officer or fails to take such measures as may be reasonably required of him for the purpose of any such access or of any inspection of that premises or of any goods, assets, books, records or doc uments kept therein, shall be guilty of an offence and shall, on conviction, be liab le to a fine ( multa ) of not less than five hundred euro (€500) and not more than two thousand and five hundred euro (€2,500), or to imprisonment of not more than six months, or to both such fine and imprisonment. Offences relating to importations. Amended by: XIII. 2005.54; L.N. 426 of 2007; L.N. 105 of 2008; II. 2009.53; V . 2012.67; IX.2025.72. Cap. 37. Cap. 9.