O.C.G.A. § 24-14-1: On whom burden of proof lies.

The burden of proof generally lies upon the party who is asserting or affirming a fact and to the existence of whose case or defense the proof of such fact is essential. If a negation or negative affirmation is essential to a party’s case or defense, the proof of such negation or negative affirmation shall lie on the party so affirming it.