Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18

O.C.G.A. § 48-3-27: Obstructing levying officers; penalty.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 3 Tax Executions
Article 1 General Provisions

(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 guilty of a misdemeanor.

Collected 2026-09-17T19:00:02Z. Source file · JSON

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