Description:
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GD does not support UNC paths to fonts in the standard format of \\SERVER\Share\File\Path.ext. Instead, //SERVER\Share\File\Path.ext must be used.

Test script:
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<?php
$gdimg = imagecreatetruecolor(200, 200);
$color = imagecolorallocate($gdimg, 0, 0, 0);
imagettftext($gdimg, 5, 5, '\\\\WEBFARM1\WEBDATA\fonts\arial.ttf', 'Test!');
header('Content-Type: image/jpeg');
imagejpeg($gdimg);

Expected result:
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There will be no errors.

Actual result:
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Warning: imagettftext(): Could not find/open font in \\WEBFARM1\WEBDATA\webroot\test.local\font.php on line 6