Section 101 — Excise Tax Act: Compliance

Every person who, physically or otherwise, does or attempts to do any of the following: interfere with or molest any official (in this section having the same meaning as in section 295) doing anything that the official is authorized to do under this Act, or hinder or prevent any official from doing anything the official is authorized to do under this Act is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $1,000 and not more than $25,000, or both a fine described in paragraph (c) and imprisonment for a term not exceeding twelve months.