-Whenever any moneys are collected by law in any county and are in the possession or control of the treasurer of the county, it shall be unlawful for the treasurer to apply such moneys, or any part thereof, to any other purpose than that for which the moneys were collected unless otherwise authorized by law. Every such misapplication shall constitute a violation of 18 Pa.C.S. § 3927 (relating to theft by failure to make required disposition of funds received).
16 P.S. § 805