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property over to the proper custodian is liable for all costs of |
| collection or recovery of funds or property, including interest on |
| funds improperly withheld for the time the funds have been withheld |
| and reasonable rental and damages when property belonging to the |
| public is improperly withheld. A municipal official or employee who |
| unlawfully transfers to the official or employee any public funds |
| or property or who knowingly transfers public funds or property to |
| any other person not entitled to the funds or property is liable |
| for all costs of recovery of the funds or property. |