33272

No agent of the Department, or employees involved in collection efforts by the Department, may acquire property attached and auctioned by the Department. If any agent or employee involved in collection efforts by the Department buys, either directly or indirectly, any part of any personal or real property sold for the payment of unpaid taxes, both him/her and his/her guarantors shall be liable with their official bond for all damages sustained by the owner of such property and any such sales shall be null. Furthermore, any employee who perpetrates such offense shall be guilty of a fourth-degree felony. History —Jan. 31, 2011, No. 1, § 6060.12, retroactive to Jan. 1, 2011.