GEORGIA CODE (Last Updated: August 20, 2013)

Section 48-3-27. Obstructing levying officers; penalty

Latest version.

(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.

Code 1933, § 91A-9905.1, enacted by Ga. L. 1981, p. 1857, § 45.

                    
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