Georgia Code
Article 1 - Theft
§ 16-8-14.1. Refund Fraud

History. Code 1981, § 16-8-14.1 , enacted by Ga. L. 2014, p. 404, § 1-1/SB 382; Ga. L. 2015, p. 5, § 16/HB 90; Ga. L. 2016, p. 443, § 13-2/SB 367; Ga. L. 2017, p. 774, § 16/HB 323; Ga. L. 2021, p. 273, § 3-3/HB 327.
The 2016 amendment, effective July 1, 2016, in paragraph (c)(2), deleted “, diversion center,” following “detention center” in the middle, and deleted “either” following “in addition to” near the end.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, revised punctuation in paragraph (c)(2).
The 2021 amendment, effective July 1, 2021, substituted the present provisions of paragraph (c)(3) for the former provisions, which read: “Upon conviction of a fourth or subsequent offense for a violation of any provision of this Code section, the defendant shall be guilty of a felony and shall be punished by imprisonment for not less than one nor more than ten years; and the first year of such sentence shall not be suspended, probated, deferred, or withheld.”
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2014, the semicolon at the end of paragraph (c)(3) was changed to a period.
Editor’s notes.
Ga. L. 2014, p. 404, § 3-1/SB 382, not codified by the General Assembly, provides, in part, that this Code section shall apply to all conduct occurring on or after July 1, 2014.
Ga. L. 2021, p. 273, § 1-1/HB 327, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Organized Retail Crime Prevention Act.’”
Law reviews.
For annual survey of criminal law, see 67 Mercer L. Rev. 31 (2015).
For article on the 2016 amendment of this Code section, see 33 Ga. St. U. L. Rev. 139 (2016).

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