<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-122" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures">
  <level label="a">
    <text>A person who assaults a tax collector who is performing an official duty is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.</text>
  </level>
  <level label="b">
    <text>A person who assaults another person to prevent that person from bidding at a tax collector’s sale or because that person bid at a tax collector’s sale is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.</text>
  </level>
</section>
