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Official Code of Georgia Annotated

Title 43. PROFESSIONS AND BUSINESSES · Chapter 3. ACCOUNTANTS

43-3-25. Civil penalty.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    Upon a finding by the board that an individual or firm governed by this chapter has violated any rule, regulation, or order promulgated by the board or any provision of this chapter, the board may impose a civil penalty, not to exceed $5,000.00 for each violation.#

  2. (b)

    In determining the amount of the penalty to impose for a violation, the board shall consider:#

    1. (1)

      The seriousness of the violation, including:#

      1. (A)

        The nature, circumstances, extent, and gravity of any prohibited act; and#

      2. (B)

        The hazard or potential hazard to the public;#

    2. (2)

      The economic damage to property caused by the violation;#

    3. (3)

      The history of any previous violation by the individual or firm;#

    4. (4)

      The amount necessary to deter a future violation;#

    5. (5)

      Any efforts on the part of the individual or firm to correct the violation; and#

    6. (6)

      Any other matter that justice may require.#

  3. (c)

    The board by rule or regulation may adopt a schedule for purposes of this Code section that prescribes ranges in the amounts of civil penalties to be imposed for specified types of conduct and circumstances.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 43-3-25, enacted by Ga. L. 2014, p. 136, § 1-2/HB 291.

Editor's notes

Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-25 as present Code Section 43-3-19.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t43-ch1-32-(v30)-2022-pdf.pdf, Volume V30, 2022 edition, pages 122 to 123; merge action: carried; file SHA-256 0e619b1f34e2.