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86A.—(1) An officer, on production of the authorisation of the officer if so requested by any person affected, or a member of the Garda Síochána may—
(a) examine and take such samples of any mineral oil in any fuel tank or otherwise present on or in any vehicle, or anything attached to any vehicle, for use or capable of being used for combustion in the engine of the vehicle, whether or not the vehicle is attended,
(b) examine or inspect any vehicle or anything attached to any vehicle for the purposes of paragraph (a),
(c) require—
(i) the owner of any vehicle,
(ii) any person who for the time being stands registered as the owner of any vehicle in the register established under
section 131
of the
Finance Act, 1992
, or the
Roads Act, 1920
,
(iii) any director, manager or principal officer of such owner where the registered owner is not one or more individuals, or
(iv) the person in charge of any vehicle,
to furnish to such officer or member—
(I) evidence of payment of tax imposed by
section 95
of the Finance Act, 1999, at the rate applicable for use in a fuel tank, on any such mineral oil,
(II) any other information in relation to such mineral oil as may reasonably be required and which is in the possession or procurement of the person,
(d) enter and inspect any premises or other place (other than a dwelling) at any reasonable time for the purposes of this section and bring onto those premises any vehicle being used in the course of his or her duties,
(e) make such search and investigation of such premises or place as he or she may think proper.
(2) Any person who resists, obstructs or impedes an officer or a member of the Garda Síochána in the exercise of any power conferred on the officer or member by this section, or who fails or refuses to furnish any information required under subsection (1), or who gives any such information which is false or misleading shall be guilty of an offence and shall be liable on summary conviction to a fine of £1,000.”,
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