12.4.1. Whoever in any way hinders an inspector or a person conducting an inquiry, misleads the inspector or person by concealment or misrepresentation, or refuses to hand over information or a document the inspector or person is entitled to require or examine, or conceals or destroys a document or property relevant to an inspection or inquiry is guilty of an offence and is liable to a fine of $1,000 to $5,000 in the case of a natural person and $3,000 to $15,000 in all other cases.