---
title: O.C.G.A. § 45-10-26. Annual disclosure statements concerning business transactions with state; public records.
collection: code
id: 45-10-26
cite_as: O.C.G.A. § 45-10-26 (2025)
canonical_url: https://georgiacommons.org/code/45-10-26
md_url: https://georgiacommons.org/code/45-10-26.md
text_url: https://georgiacommons.org/code/45-10-26/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t45-(v33)-pdf.pdf?sfvrsn=c5ce751b_0#page=68
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/45-10.md
previous: https://georgiacommons.org/code/45-10-25.md
next: https://georgiacommons.org/code/45-10-27.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: PUBLIC OFFICERS AND EMPLOYEES / CODES OF ETHICS AND CONFLICTS OF INTEREST / CONFLICTS OF INTEREST / GENERAL PROVISIONS
---

# O.C.G.A. § 45-10-26. Annual disclosure statements concerning business transactions with state; public records.

(a) Except as provided in subsection (b) of this Code section, any public official or employee, whether for himself, herself, or on behalf of any business, or any business in which such public official or employee or any member of his or her family has a substantial interest who transacts business with the state or any agency thereof shall disclose such transactions. Such disclosure shall be submitted prior to January 31 each year to the State Ethics Commission on such forms as it shall prescribe and shall include an itemized list of the previous year’s transactions with the dollar amount of each transaction reported and totaled. Such disclosure statements shall be public records.

(b) The requirement to disclose certain transactions as provided in subsection (a) of this Code section shall not apply to any transaction when the amount of a single transaction does not exceed $250.00 and when the aggregate of all transactions does not exceed $9,000.00 per calendar year.

(c) Any person who fails to file a disclosure statement as required in subsection (a) of this Code section shall be subject to the penalties provided for in Code Section 45-10-28.

## History

Code 1981, § 45-10-26, enacted by Ga. L. 1983, p. 1326, § 1; Ga. L. 1984, p. 22, § 45; Ga. L. 1984, p. 1196, § 3; Ga. L. 2010, p. 1173, § 28/SB 17; Ga. L. 2023, p. 608, § 11/HB 572, effective July 1, 2023.

## Amendments

The 2023 amendment, effective July 1, 2023, substituted “State Ethics Commission” for “Georgia Government Transparency and Campaign Finance Commission” in the second sentence of subsection (a).