Unlawful conversion of funds collected for benefit of state; penalty.

(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. 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 517 (2016), overruled in part, Countryman v. State, 355 Ga. App. 573, 845 S.E.2d 312, 2020 Ga. App. LEXIS 360 (2020).