16 chapters · 1,114 sections in this title.
O.C.G.A. § 44-12-227 Penalties
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(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…
O.C.G.A. § 44-12-228 Maintenance and retention of records
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(a) Every financial institution, banking organization, and business association and all other holders required to file a report under Code Section 44-12-214 shall retain all books, records, and documents necessary to establish the accuracy and compliance of such report for ten year…
O.C.G.A. § 44-12-229 Commissioner may compel filing of report and may examine records; failure to maintain records
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(a) The commissioner may require any person who has not filed a report to file a verified report stating whether or not the person is holding any unclaimed property reportable or deliverable under this article. (b) The commissioner may at reasonable times and upon reasonable notice …
O.C.G.A. § 44-12-230 Employment of independent consultant
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The commissioner may employ the services of such independent consultants, and other persons possessing specialized skills or knowledge as he shall deem necessary or appropriate for the administration of this article, including, but not limited to, valuation, maintenance, upkeep, …