Whenever any moneys are collected by law in any county for any special purpose and paid into the hands of the treasurer of the county, it shall be unlawful for such treasurer to apply such moneys or any part thereof to any other purpose than that for which such moneys were collected. Every such misapplication shall be a misdemeanor, upon conviction whereof the treasurer shall be punished by a fine of not less than the amount so misapplied and by imprisonment for not less than three months nor more than one year.
16 P.S. § 3805