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

(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.