There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 3 - TAX EXECUTIONS
§ 48-3-27 - Obstructing levying officers; penalty
O.C.G.A. 48-3-27 (2010)48-3-27. Obstructing levying officers; penalty
(a) It is unlawful for any person knowingly and willfully to obstruct or hinder the commissioner or his authorized representatives in the levy of a state tax execution.
(b) Any person who violates this Code section shall be guilty of a misdemeanor.
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