§ 47-14-51 - Payments to the fund from fees collected in certain civil actions and for recording of instruments pertaining to real estate; records; audit of records; use of sums remitted; failure of
               	 		
O.C.G.A.    47-14-51   (2010)
    47-14-51.    Payments to the fund from fees collected in certain civil  actions and for recording of instruments pertaining to real estate;  records; audit of records; use of sums remitted; failure of clerk to  remit 
      (a)  In addition to  all other legal costs, the sum of $1.00 shall be charged and collected  in each civil suit, action, case, or proceeding filed in the superior  courts or in any other court of this state in which a clerk eligible for  membership in this retirement fund is clerk, including, without  limiting the generality of the foregoing, all adoptions, charters,  certiorari, applications by a personal representative for leave to sell  or reinvest, trade name registrations, applications for change of name,  and all other proceedings of a civil nature, filed in the superior  courts or other such courts.
(b)  In  addition to all other legal costs, the sum of 50 cent(s) shall be  charged and collected in addition to any other fees or costs for the  processing of all instruments pertaining to real estate filed in the  superior courts.
(c)  The clerks shall  collect the fees provided for in subsections (a) and (b) of this Code  section, and the fees so collected shall be remitted to the board on a  monthly basis or at such time as the board may provide. Such amounts  shall be due on the first day of the month following the month in which  they were collected but shall be deemed timely if received by the board  on or before the fifteenth day of the month; provided, however, that for  purposes of calculating late payment penalties, the due date shall be  the first day of the month. It shall be the duty of the clerks to keep  accurate records of the amounts due the board under this Code section,  and such records may be audited by the board at any time. The sums  remitted to the board under this Code section shall be used for the  purposes provided in this chapter.
(d)  If  the clerk or other authority whose duty it is to collect and remit  moneys to the fund under subsection (a) of this Code section fails 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 funds 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 became  delinquent until they are paid. All moneys which have not been paid to  the fund within 60 days of the due date shall be delinquent. By  affirmative vote of all 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.
(e)  The  sum of $1.00 shall be paid out of the fees charged and collected  pursuant to Title 15 in each civil suit, action, case, or proceeding  filed in the superior courts or in any other court of this state in  which a clerk eligible for membership in this retirement fund is clerk  and shall be remitted to the board as provided in subsection (c) of this  Code section. Such fees shall include, without limiting the generality  of the foregoing, all adoptions, charters, certiorari, applications by a  personal representative for leave to sell or reinvest, trade name  registrations, applications for change of name, and all other  proceedings of a civil nature filed in the superior courts or other such  courts.