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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 3 - Tax Executions
Article 1 - General Provisions
§ 48-3-27. Obstructing Levying Officers; Penalty
Universal Citation: GA Code § 48-3-27 (2020)
- It is unlawful for any person knowingly and willfully to obstruct or hinder:
- The commissioner or his or her authorized representatives in the levy of a state tax execution; or
- Any sheriff, ex officio sheriff, tax commissioner, or municipal levy officer in the levy of a state, county, or municipal tax execution.
- Any person who violates this Code section shall be guilty of a misdemeanor.
(Code 1933, § 91A-9905.1, enacted by Ga. L. 1981, p. 1857, § 45; Ga. L. 2015, p. 1219, § 6/HB 202.)
The 2015 amendment, effective January 1, 2016, substituted the present provisions of subsection (a) for the former provisions, which read: "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."
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