{"data":{"id":"us-ga/o.c.g.a.-48-3-27","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-3-27","heading":"Obstructing levying officers; penalty.","body":"(a) It is unlawful for any person knowingly and willfully to obstruct or hinder:\n(1) The commissioner or his or her authorized representatives in the levy of a state tax execution; or\n(2) Any sheriff, ex officio sheriff, tax commissioner, or municipal levy officer in the levy of a state, county, or municipal tax execution.\n(b) Any person who violates this Code section shall be guilty of a misdemeanor.","path":["TITLE 48 Revenue and Taxation","CHAPTER 3 Tax Executions","Article 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"3e10cf2c22684f6eb8143f0f0482622ee03fa6654adbe6643e540143fe2273d5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-3-26","next":"us-ga/o.c.g.a.-48-3-28"},"notice":"GroundRules: Original legal text. Not legal advice."}