Ohio Revised Code General Provisions § 9.39

All public officials are liable for all public money received or collected by them or by their subordinates under color of office.  All money received or collected by a public official under color of office and not otherwise paid out according to law shall be paid into the treasury of the public office with which the public official is connected to the credit of a trust fund and shall be retained there until claimed by its lawful owner.  If not claimed within a period of five years, the money shall revert to the general fund of the public office, except for the unclaimed money in the reparations fund created under section 2743.191 of the Revised Code.