Georgia Statutes
§ 48-3-27 — Obstructing levying officers; penalty
Georgia·Title 48
(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.
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Legislative History
Amended by 2015 Ga. Laws 193,§ 6, eff. 1/1/2016.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions