There is no state penalty for early withdrawal from a retirement account in Georgia. So no, you won't have to pay a 10% penalty.
Whether or not the distribution is taxable in Georgia will depend on when you took the distribution.
- If you withdrew the amount before you moved to Georgia, it will not be taxable income on your Georgia return.
- If you withdrew the amount after you moved to Georgia, it will be taxable income on your Georgia return.
