24 LC 36 5723
Senate Bill 475
By: Senators Hufstetler of the 52nd and Still of the 48th
A BILL TO BE ENTITLED
AN ACT
To amend Title 34 of the Official Code of Georgia Annotated, relating to labor and industrial
1
relations, so as to change certain provisions relating to the disposition of fines, penalties, and2
interest collected under Chapter 8, relating to employment security; to provide exceptions;3
to require that the Commissioner of Labor maintain and make available certain records; to4
provide for related matters; to provide for an effective date; to repeal conflicting laws; and5
for other purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Title 34 of the Official Code of Georgia Annotated, relating to labor and industrial relations,9
is amended by revising Code Section 34-8-92, relating to disposition of fines, penalties, and10
interest collected and amounts collected pursuant to Code Section 34-8-255 to be returned11
to Unemployment Compensation Fund, as follows:12
"34-8-92.13
(a) Except as otherwise provided in subsections (b) and (c) of this Code section, all
All14
fines, penalties, and interest collected under the terms of this chapter shall be paid into the15
state treasury. The General Assembly shall be authorized to appropriate to the16
Commissioner all such funds so raised and deposited in the state treasury, which shall be17
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payable upon requisition of the Commissioner. Such funds are to be used for the
18
replacement of funds, as provided in Code Section 34-8-82, and for incidental expenses19
incurred in the administration of this chapter for which funds are not granted by the federal20
government through the United States secretary of labor or other agencies.21
(b) Notwithstanding subsection (a) of this Code section, any
Any amounts collected22
pursuant to Code Section 34-8-255 shall be returned to the Unemployment Compensation23
Fund to be used exclusively for the purposes of this chapter as required by federal law.24
(c) For the period beginning on July 1, 2024, and ending on July 1, 2026, the25
Commissioner shall be authorized to retain up to 20 percent of all fines, penalties, and26
interest collected under any provision of this chapter other than those fines, penalties, and27
interest collected pursuant to Code Section 34-8-255. Any amounts retained by the28
Commissioner pursuant to this subsection shall be deposited into the clearing account of29
the Unemployment Compensation Fund and, upon clearance, into a separate account on the30
books of a depositary bank in this state where they shall be maintained and not otherwise31
commingled with any other funds. Any amounts retained by the Commissioner pursuant32
to this subsection shall be expended solely for the purposes of strengthening the33
Unemployment Compensation Fund, preventing fraud, and improving service delivery to34
employers and claimants. The Commissioner shall make a record of all amounts retained35
and of such expenditures, and such records shall be made available for review by the36
General Assembly, the state accounting officer, and the state auditor upon request."37
SECTION 2.38
Said title is further amended by revising subparagraph (h)(1)(B) of Code Section 34-8-153,39
relating to liability of succeeding employer, computation of rate of contributions, transfers40
between employers with substantially common ownership, management, or control, transfers41
made for the purpose of obtaining a lower rate of contribution, and penalties for violations,42
as follows:43
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"(B) If the person is not an employer, such person shall be subject to a civil monetary
44
penalty of not more than $5,000.00 per violation. Any such fine collected shall be45
deposited in the penalty and interest account established under
paid into the state46
treasury as provided in subsection (a) of Code Section 34-8-92."47
SECTION 3.48
Said title is further amended by revising subsection (b) of Code Section 34-8-257, relating49
to civil penalties and waiver of any penalty, fine, or assessment, as follows:50
"(b) Except as otherwise provided in subsection (c) of Code Section 34-8-92, the The51
Commissioner shall be authorized to deposit all funds received pursuant to subsection (a)52
of this Code section into the general fund of the state treasury in compliance with Part 153
of Article 4 of Chapter 12 of Title 45, the 'Budget Act.' It is the intention of the General54
Assembly, subject to the appropriations process, that an amount equal to the amount55
deposited into the general fund of the state treasury as provided in this subsection be56
appropriated each year to the department for the purpose of enforcing subsection (f) of57
Code Section 34-8-35."58
SECTION 4.59
This Act shall become effective upon its approval by the Governor or upon its becoming law60
without such approval.61
SECTION 5.62
All laws and parts of laws in conflict with this Act are repealed.63
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