Obstructing Levying Officers; Penalty

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Tax Executions
  5. General Provisions
  6. Obstructing Levying Officers; Penalty

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  1. 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.
  2. 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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