B. The jurisdiction receiving the revenues may use the revenues only for street and highway purposes or for transportation projects included in the regional transportation plan of the county as prepared by the county regional planning agency. If the auditor general reports to the state treasurer after conducting a performance audit pursuant to section 41-1279.03, subsection A, paragraph 6 that a jurisdiction has not used revenues as provided in this subsection:

1. 1. The state treasurer shall require the jurisdiction to directly repay the fund the full amount of the misused monies beginning immediately as a lump sum or in consecutive annual payments of at least ten percent of the full amount each fiscal year.
2. 2. If the jurisdiction fails to timely and fully repay the fund as required by paragraph 1 of this subsection, the state treasurer shall withhold the noncomplying jurisdiction's revenues until the noncomplying jurisdiction presents evidence that is satisfactory to the auditor general and that shows that the jurisdiction has spent monies for purposes prescribed in this subsection from another general revenue source equal to the amount of the revenues diverted from the uses prescribed in this subsection.