73 Pa.C.S. § 2305: Use of special funds and penalty.

When money is collected for a special purpose, a township treasurer or township commissioner may not apply that money to any purpose other than that for which it was collected. Every misapplication shall be a misdemeanor of the third degree, and, in addition to the fine or penalty which may be imposed upon conviction, the defendant shall be required to pay restitution in the amount of money improperly spent.