Section 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.Amended by 2015 Ga. Laws 193,§ 6, eff. 1/1/2016.