Obstructing levying officers; penalty.
(a)It is unlawful for any person knowingly and willfully…#
(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…#
(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. 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.”