(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.