(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. History. Code 1933, § 91A-9905.1, enacted by Ga. L. 1981, p. 1857, § 45; Ga. L. 2015, p. 1219, § 6/HB 202. 48-3-28. Release of state tax execution upon full satisfaction.
Obstructing levying officers; penalty
O.C.G.A. § 48-3-27 — under Title 48.
O.C.G.A. § 48-3-27