---
title: O.C.G.A. § 48-1-5. Unlawful conversion of funds collected for benefit of state; penalty.
collection: code
id: 48-1-5
cite_as: O.C.G.A. § 48-1-5 (2025)
canonical_url: https://georgiacommons.org/code/48-1-5
md_url: https://georgiacommons.org/code/48-1-5.md
text_url: https://georgiacommons.org/code/48-1-5/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=32
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/48-1.md
previous: https://georgiacommons.org/code/48-1-4.md
next: https://georgiacommons.org/code/48-1-6.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: REVENUE AND TAXATION / GENERAL PROVISIONS
---

# O.C.G.A. § 48-1-5. Unlawful conversion of funds collected for benefit of state; penalty.

(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.