Legal Question in Employment Law in Georgia

I resigned from a company that, while employed, they required me to become a notary and stated in the offer of employment letter that it would be paid for by the company. I left the company over a month ago and just received a letter from them accusing me that I "stole" the notary seal, and they are demanding that I reimburse them the cost ($200) for the commission and seal. They also state that if I don't reimburse them or return the notary, they will file a police report for stolen property. When becoming a notary, there was never any intention/thought of resigning from the company. I found case law (GA) and notary rules that state the notary and seal belong to the person whose name is on the certificate, regardless of who paid for it. 1) Can they do this and would the police take it seriously? 2) Do they have anything to stand on when it was written in the offer letter that it would be paid as a company expense? 3) Is this some form of harassment, especially accusing me of stealing? I've never been face with any prior police action and I'm not sure whether or not to write them back explaining the case law and notary rule. Or should I leave it alone and not respond to them? This was a very mismanaged and erratic company to work for. All advice is very much appreciated.

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