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GEORGIA STATUTES AND CODES

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

O.C.G.A. 48-3-27 (2010)
48-3-27. Obstructing levying officers; penalty


(a) 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.

(b) Any person who violates this Code section shall be guilty of a misdemeanor.

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