If money is collected by law in a county and is in the possession or control of the treasurer of the county, it shall be unlawful for the treasurer to apply the money to any other purpose than that for which the money was collected unless otherwise authorized by law. A misapplication of money under this section shall constitute a violation of 18 Pa.C.S. § 3927 (relating to theft by failure to make required disposition of funds received).
Pennsylvania Legal Code