§ 1827. Commissioner not to be interested in tax sa1e.--The
commissioner, or any person employed in such commissioner's office, who
shall be directly or indirectly interested in any tax sale made by such
commissioner, or in the title acquired by such sale, or in any money
paid or to be paid for the redemption of any lands sold for taxes by the
commissioner or on the cancellation of any such tax sale; or any person
who shall pay or give to the commissioner, or to any employee of such
commissioner's office, any compensation, reward or promise thereof for
any service or services performed in regard to such sale, redemption,
cancellation or such tax title, is guilty of a misdemeanor. A sale in
violation of this section is void.