Georgia § 48-3-27 Obstructing levying officers; penalty

Georgia Statutes

§ 48-3-27 — Obstructing levying officers; penalty

Georgia § 48-3-27

Title48

This text of Georgia § 48-3-27 (Obstructing levying officers; penalty) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-3-27 (2026).

Text

(a)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.

(b)Any person who violates this Code section shall be guilty of a misdemeanor.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) 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. (b) Any person who violates this Code section shall be guilty of a misdemeanor.