O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-1-5 (2019)

Unlawful conversion of funds collected for benefit of state; penalty

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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(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.

Annotations

Cross references. Theft by conversion generally, § 16-8-4.

JUDICIAL DECISIONS Dismissal not error. - Trial court did not err by granting the defendant’s motion for a plea in bar dismissing the charges of

conversion of sales and use taxes, theft by taking, and false swearing against the defendant because the charges were not

brought within four years of the dates on which the crimes were allegedly committed as required by O.C.G.A. § 17-3-1. State v. Crowder, 338 Ga. App. 642, 791 S.E.2d 423, 2016 Ga. App. LEXIS

(2016), overruled in part, Countryman v. State, 355 Ga. App. 573, 845 S.E.2d 312, 2020 Ga. App. LEXIS 360 (2020).

Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: The State v. Crowder, 791 S.E.2d 423 (Ga. Ct. App. 2016).
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The State v. Crowder, 791 S.E.2d 423 (Ga. Ct. App. 2016). · cites it 4× “” On October 24, 2014, the State filed the indictment against Crowder on one count of unlawful conversion of funds collected for the benefit of the State (OCGA § 48-1-5), one count of theft by taking (OCGA § 16-8-2), and three counts of false swearing (OCGA § 16-10-71).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.