The man had refused to provide his details and the woman became verbally abusive and physically obstructed officers carrying out their duties.
She then allegedly coughed over one officer before assaulting another.
According to court documents it happened at the Mobil Service Station on South Rd on the evening of August 24.
Police Commissioner Andrew Coster said it was ''incredibly disappointing'' and created an unnecessary and unacceptable risk to staff.
''While we continue to take an education-first approach, police will not hesitate to take enforcement action for deliberate and blatant breaches,'' he said.
At level 4 masks are required on public transport and transport departure points, on flights, in taxis or ride-share vehicles, at healthcare facilities and inside any essential services such as supermarkets, pharmacies and petrol stations.
The exceptions are children aged under 12, and anyone with an exemption for physical or mental illness, or a disability which makes wearing a face covering unsuitable.
Last Thursday another Kaitaia man, 44, and woman, 23, were arrested at the town's Pak'nSave supermarket after allegedly refusing to wear masks.
They were jointly charged with disorderly behaviour and failing to comply with a Covid-19 direction. The woman was also charged with threatening behaviour.
