GA Code § 48-3-27 - Obstructing Levying Officers; Penalty.

Section 48-3-27 - Obstructing Levying Officers; Penalty.Section 48-3-27 - Obstructing Levying Officers; Penalty.

Section 48-3-26 - Judicial Interference in Tax Levies.Section 48-3-28 - Release of State Tax Execution Upon Full Satisfaction.

(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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