§ 47-4-121 - Attempts to defraud the retirement system by means of false statements or falsified records; adjustment of erroneous payments
               	 		
O.C.G.A.    47-4-121   (2010)
    47-4-121.    Attempts to defraud the retirement system by means of false  statements or falsified records; adjustment of erroneous payments 
      (a)  Any  person who knowingly makes any false statements or falsifies or permits  to be falsified any records of the retirement system in any attempt to  defraud the retirement system, as a result of such act, shall be guilty  of a misdemeanor and, upon conviction, shall be punished by a fine not  exceeding $500.00 or imprisonment not exceeding 12 months or both.
(b)  If  any change or error in the records results in any member or beneficiary  receiving from the retirement system more or less than he would have  been entitled to receive had the records been correct, the board shall  have the power to correct such error and to adjust the payments as far  as practicable and in such a manner that the actuarial equivalent of the  benefit to which such member or beneficiary was correctly entitled  shall be paid.