32 (a) the state of the art available to give effect to the Direction or Order; (b) the cost of complying with the Direction or Order relative to the means available to the person; and 5 (c) any other relevant factor. Access blocking order 28.—(1) This section applies where — (a) a person that is an internet intermediary fails to comply with a Part 4 Direction or Remedial Order; 10 (b) the subject material is being communicated in Singapore on an online location; and (c) the Minister is satisfied that one or more end-users in Singapore have used or are using the services of an internet access service provider to access that online location. 15 (2) The Minister may direct the IMDA to order the internet access service provider to take reasonable steps to disable access by end-users in Singapore to the online location (called in this section an access blocking order), and the IMDA must give the internet access service provider an access blocking order. 20 (3) An internet access service provider that does not comply with an access blocking order shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 for each day during any part of which that order is not fully complied with, up to a total of $500,000. 25 (4) No civil or criminal liability is incurred by an internet access service provider or an officer, employee or agent of such provider, for anything done or omitted to be done with reasonable care and in good faith in complying with any access blocking order. Appeals to High Court 30 29.—(1) The following persons may appeal to the High Court against any Part 4 Direction: (a) the person to whom the Direction is issued;