to 66.630

66.600 to 66.630 .  If a noncompliant city, town, village, or county becomes disincorporated, any moneys held by the director of the department of revenue shall be distributed to the schools of the county in the same manner that proceeds of all penalties, forfeitures, and fines collected for any breach of the penal laws of the state are distributed.  Moneys held by the director of the department of revenue under this subsection shall not be deemed to be state funds and shall not be commingled with any funds of the state.   3.  In addition to the provisions of subsection 1 of this section, any county that fails to remit the required excess revenue as required by section