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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.

Active

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

  1. (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.#

  2. (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.#

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 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.