Act 4 National Information Technology Authority, Uganda Act 2009 (a) hinders or obstructs the Executive Director, an officer of the Authority or an authorised officer, in the lawful performance of any duties or in lawful exercise of any power imposed or conferred on him or her under this Act; (b) refuses or neglects— (i) to complete and supply, within the time specified for the purpose, the particulars required by the Authority in any return, form or other document; (ii) to answer any question or inquiries put to or made of him or her, under this Act; or (c) knowingly or negligently makes in a return, form or other document completed by him or her under this Act or in any answer to any question or enquiry put to or made of him or her under this Act, a statement which is untrue in any material particular. (5) A person who commits an offence under subsection (4) is liable, on conviction, to a fine not exceeding twelve currency points or imprisonment not exceeding six months, or both. 39. Regulations. (1) The Minister may, in consultation with the Board, by statutory instrument, make regulations generally for giving effect to the provisions of this Act. (2) Regulations made under this section may prescribe in connection with the contravention of the regulations— (a) a penalty of a fine not exceeding forty eight currency points or imprisonment not exceeding two years imprisonment or both; (b) in the case of a second or subsequent offence, a fine not exceeding seventy two currency points or imprisonment not exceeding three years or both; 23