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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 3. TAX EXECUTIONS · Article 1. GENERAL PROVISIONS

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

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    It is unlawful for any person knowingly and willfully to obstruct or hinder:#

    1. (1)

      The commissioner or his or her authorized representatives in the levy of a state tax execution; or#

    2. (2)

      Any sheriff, ex officio sheriff, tax commissioner, or municipal levy officer in the levy of a state, county, or municipal tax execution.#

  2. (b)

    Any person who violates this Code section shall be guilty of a misdemeanor.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1933, § 91A-9905.1, enacted by Ga. L. 1981, p. 1857, § 45; Ga. L. 2015, p. 1219, § 6/HB 202.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 193; merge action: carried; file SHA-256 bb15f8d0d693.