--- title: O.C.G.A. § 15-21A-8. Penalty for failure to remit funds. collection: code id: 15-21A-8 cite_as: O.C.G.A. § 15-21A-8 (2025) canonical_url: https://georgiacommons.org/code/15-21A-8 md_url: https://georgiacommons.org/code/15-21A-8.md text_url: https://georgiacommons.org/code/15-21A-8/text source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t15-ch12-24-(v13a)-2015-pdf.pdf?sfvrsn=cbb30143_0#page=509 date: 2025 status: active corpus_version: 2025-supplement-89aa39ab3c68 license: CC0-1.0 publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/code/15-21A.md previous: https://georgiacommons.org/code/15-21A-7.md next: https://georgiacommons.org/code/15-22-1.md index: https://georgiacommons.org/code/index.md version: the only printed version in_force: true current_through: Including Acts of the 2025 Regular Session of the General Assembly heading_path: COURTS / JUDICIAL ACCOUNTING --- # O.C.G.A. § 15-21A-8. Penalty for failure to remit funds. Any clerk of court or any other officer or agent receiving any funds subject to this chapter who knowingly fails to pay over any such funds to the authority as required by this chapter, after receiving notice from the authority that such funds are delinquent, shall be guilty of a misdemeanor, except that if the amount of funds knowingly not paid over is $10,000.00 or more then such person shall be guilty of a felony and punished by imprisonment for not less than one nor more than ten years. The offense created by this Code section shall not merge with any other offense. ## History Code 1981, § 15-21A-8, enacted by Ga. L. 2005, p. ES3, § 10/HB 1EX.