Todo funcionario, empleado o representante del Centro de Recaudación que compre directa o indirectamente alguna parte de cualesquiera bienes muebles o inmuebles vendidos para el pago de contribuciones no satisfechas, tanto él como sus fiadores serán responsables con su fianza oficial de todos los daños sufridos por el dueño de dicha propiedad y todas las dichas ventas serán nulas. En adición a ello el empleado autor de dicha ofensa incurrirá en delito grave y convicto que fuere será sancionado con una multa de cinco mil dólares ($5,000) o pena de reclusión de cinco (5) años, o ambas penas a discreción del tribunal.
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