One Click Case Law for § 44-12-227
O.C.G.A. § 44-12-226 <-- --> O.C.G.A. §44-12-228

2010 Georgia Code

TITLE 44 - PROPERTY

CHAPTER 12 - RIGHTS IN PERSONALTY
ARTICLE 5 - DISPOSITION OF UNCLAIMED PROPERTY
§ 44-12-227 - Penalties

O.C.G.A. 44-12-227 (2010)
44-12-227. Penalties


(a) A person, firm, or corporation who willfully fails to render any report or perform other duties required under this article shall pay a civil penalty of $100.00 for each day the report is withheld or the duty is not performed, but not more than $5,000.00.

(b) A person, firm, or corporation who willfully fails to pay or deliver property to the commissioner as required under this article shall pay a civil penalty equal to 25 percent of the value of the property that should have been paid or delivered.

(c) A person, firm, or corporation who willfully refuses after written demand by the commissioner to pay or deliver as required by this article is guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed $1,000.00 or by imprisonment not to exceed six months or by both such fine and imprisonment.