Official Code of Georgia Annotated
Title 48. REVENUE AND TAXATION · Chapter 1. GENERAL PROVISIONS
48-1-5. Unlawful conversion of funds collected for benefit of state; penalty.
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
- (a)
It shall be unlawful for any person knowingly and willfully to convert funds collected for the benefit of the state pursuant to this title to his own use or to any other person’s use with the intention of depriving the state of the funds.#
- (b)
Any person who violates subsection (a) of this Code section shall be guilty of theft by conversion and shall be punished as provided for in Code Section 16-8-12.#
History
Code 1933, § 91A-9901.1, enacted by Ga. L. 1980, p. 834, § 1.
Cross references
Theft by conversion generally, § 16-8-4.
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 t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 32; merge action: carried; file SHA-256 bb15f8d0d693.