76-8-406. Obstructing the collection of revenue.
(1) Terms defined in Sectionsandapply to this section. 76-1-101.5 76-8-101
(2) An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested.
(3) A violation of Subsection (2) is a class B misdemeanor.