Should the owner of the certificate of sale sells or helps to sell any real or personal property, with knowledge of the fact that said property is exempted from attachment, or that the credits for the transferred tax debts for which said property has been sold have been paid up, or if in any other way he/she has restrained bidders from making their offers; or knowingly or intentionally has issued a purchase certificate of real property sold in such a manner, he/she shall incur a felony and upon conviction shall be sanctioned with a fine of five thousand dollars ($5,000) and the restitution of the value of the property, or by imprisonment for five (5) years, or both penalties at the discretion of the court; and he/she shall be subject to pay the injured party all damages caused by his/her actions, and all sales thus effected shall be null and void.
History —June 26, 1997, No. 21, § 24.