GA Code § 47-16-60 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 16 - Sheriffs' Retirement Fund of Georgia|Article 4 - Revenues Collected From Fines, Forfeitures, and Fees|§ 47-16-60. Payments to Fund From Fines and Bonds Collected in Criminal and Quasi-Criminal Cases; Duty of Collecting Authority to Record and Remit; Penalty for Late Payment

  The sum of $2.00 shall be allocated to the board from each fine collected and each bond forfeited and collected in any criminal or quasi-criminal case for violation of state law, including traffic laws, which case is before any court of this state in which a sheriff of a superior court or a duly authorized deputy of such sheriff acts as sheriff to such court by virtue of his office, provided that such fine or bond, which shall be construed to include costs, is at least $5.00. The clerk or other collecting authority for the court in which the fine or bond is collected shall pay such amounts to the secretary-treasurer each quarter or at such other times as the board may provide. These sums shall be paid to the secretary-treasurer before the payment of any costs or any claim whatsoever against such fine or forfeiture, provided that this shall not be construed to repeal any existing priorities established under the laws of this state. It shall be the duty of the clerk or other collecting authority for each court to keep accurate records of the amounts due to the board and to remit the amounts due promptly. Such records may be audited by the board at any time. The sums remitted to the board under this Code section shall be used only for the purposes provided for in this chapter.   If the person or authority whose duty it is to collect and remit moneys to the secretary-treasurer under subsection (a) of this Code section shall fail to remit such moneys within 60 days of the date on which such remittal is due, such moneys shall be delinquent; and there shall be imposed, in addition to the principal amount due, a specific penalty in the amount of 5 percent of the principal amount per month for each month during which the moneys continue to be delinquent, provided that such penalty shall not exceed a total of 25 percent of the principal due. In addition to such penalty, interest shall be charged on the delinquent moneys at the rate of 6 percent per annum from the date such moneys become delinquent until they are paid. All moneys due on or before May 1, 1968, and not paid shall be delinquent after the expiration of 60 days from that date. By affirmative vote of all the members, the board, upon the payment of the delinquent moneys together with interest and for good cause shown, may waive the specific penalty otherwise charged under this subsection.    (Ga. L. 1963, p. 630, § 10; Ga. L. 1968, p. 1203, § 5; Ga. L. 1988, p. 352, § 1; Ga. L. 1989, p. 52, § 1.)   OPINIONS OF THE ATTORNEY GENERAL   Payments are not "costs."   - Contributions to the Superior Court Clerks' Retirement Fund and the Sheriffs' Retirement Fund are not embraced within the word "costs" as that term is used in the setting of criminal proceedings; therefore, such contributions are statutorily created charges against the fine itself. 1972 Op. Att'y Gen. No. 72-29.   When payment required.   - If all other costs and fees came to at least $3.50, so that the additional $1.50 for the fund would make a total of $5.00 or more, then the additional $1.50 should be added and included. 1963-65 Op. Att'y Gen. p. 609.   Keeping records of amounts due.   - Records of amounts due the Sheriffs' Retirement Fund must be kept by the clerk of the court, or if there is no clerk, by the court itself. 1970 Op. Att'y Gen. No. U70-85.   Remittances from magistrate courts.    - Remittances are required from the magistrate courts to the Sheriffs' Retirement Fund under subsection (b) of O.C.G.A. § 47-16-60, added in 1986, and will be required for the Peace Officers' Annuity and Benefit Fund as of July 1, 1987 by virtue of Act No. 572 which amends O.C.G.A. § 47-17-60. 1987 Op. Att'y Gen. No. U87-12, supplementing 1986 Op. Att'y Gen. U86-33.   RESEARCH REFERENCES   Am. Jur. 2d.   - 60A Am. Jur. 2d, Pensions and Retirement Funds, § 1169 et seq.