{"data":{"id":"us-ga/o.c.g.a.-44-12-227","jurisdiction":"us-ga","citation":"O.C.G.A. § 44-12-227","heading":"Penalties.","body":"(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.\n(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.\n(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.","path":["TITLE 44 Property","CHAPTER 12 Rights in Personalty","Article 5 Disposition of Unclaimed Property"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.44.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"323b12eba90c75d0b1a97ce3e431969be94893160276102838c27b4dde47600b","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-44-12-226","next":"us-ga/o.c.g.a.-44-12-228"},"notice":"GroundRules: Original legal text. Not legal advice."}