The former sheriff of Jerome County in south-central Idaho is facing two felony charges.
The Idaho attorney general's office on Tuesday filed the charges in 5th District Court against Doug McFall that include aiding and abetting grand theft and misuse of public money.
He's also facing two misdemeanor charges of petty theft.
State officials say McFall agreed to not arrest a person if he took horses from a third party without using force.
State officials also say McFall pocketed $300 in county money and used Jerome County credit cards for personal expenses.
McFall resigned as sheriff last Wednesday. He's scheduled to appear in court on Thursday.
McFall has denied any wrongdoing.