§ 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.