1. (a) 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.
2. (b) 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.

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.