A person who knowingly obstructs or hinders a public officer from collecting revenue, taxes or other money in which this state or a county, city or town has an interest and that the officer is authorized to collect by law is guilty of a class 2 misdemeanor.
A.R.S. § 13-2410
Obstructing officer from collecting public money; classification
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.