§ 47-4-120. Exemption of Rights and Benefits From State and Local Taxes and From Legal Process; Restriction on Assignability

The right to a retirement benefit, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this chapter shall be exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27; exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and […]

§ 47-4-121. Attempts to Defraud the Retirement System by Means of False Statements or Falsified Records; Adjustment of Erroneous Payments

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 […]