TITLE 48 REVENUE AND TAXATION

Section 3. Tax Executions, 48-3-1 through 48-3-44.

ARTICLE 1 GENERAL PROVISIONS

48-3-27. Obstructing levying officers; penalty.

1. It is unlawful for any person knowingly and willfully to obstruct or hinder:
   1. The commissioner or his or her authorized representatives in the levy of a state tax execution; or
   2. Any sheriff, ex officio sheriff, tax commissioner, or municipal levy officer in the levy of a state, county, or municipal tax execution.
2. Any person who violates this Code section shall be guilty of a misdemeanor.

(Code 1933, § 91A-9905.1, enacted by Ga. L. 1981, p. 1857, § 45; Ga. L. 2015, p. 1219, § 6/HB 202.)

The 2015 amendment, effective January 1, 2016, substituted the present provisions of subsection (a) for the former provisions, which read: "It is unlawful for any person knowingly and willfully to obstruct or hinder the commissioner or his authorized representatives in the levy of a state tax execution."