11. If any person by himself or by any person in his employ obstructs, molests, or hinders—
(a) an officer or any person employed in relation to inland revenue in the execution of his duty, or of any of the powers or authorities by law given to the officer or person; or
(b) any person acting in the aid of an officer or any person so employed;
he shall for every such offence incur a fine of one hundred pounds.
