Imprisonment for Inspection Delays

This provision criminalizes obstruction of compliance inspections with imprisonment of 12-24 months for refusing information, delaying access to systems, or concealing documentation. Combined with 89, which extends personal criminal liability to corporate officers with a reverse burden of proof, this creates severe operational risk. The vague standards ("lawfully requested," "relevant documentation") and disproportionate penalties exceed OECD norms, where administrative obstruction typically results in fines, not imprisonment. This creates substantial barriers to business operations and discourages entrepreneurship, particularly for smaller firms.