New York Consolidated Laws, Tax Law - TAX § 1827. Commissioner not to be interested in tax sale

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.