Section 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.