Section 67-1-33 - Gratuities and gifts to members of the Board of Tax Appeals, Commissioner of Revenue of Department of Revenue or Department of Revenue and employees prohibited(1) No member of the Board of Tax Appeals, Commissioner of Revenue of the Department of Revenue, or person appointed or employed by the department under this article, including its warehouse operator, shall solicit, accept or receive any gift, gratuity, emolument or employment from any person subject to the provisions of this article, or from any officer, agent or employee thereof.(2) No member of the Board of Tax Appeals, the Commissioner of Revenue of the Department of Revenue, or person appointed or employed by the department under this article, including its warehouse operator, shall solicit, request from or recommend, directly or indirectly, to any person subject to the provisions of this article, or to any officer, agent or employee thereof, the appointment of any person to any place or position.(3) Every person subject to the provisions of this article, and every officer, agent or employee thereof, is hereby forbidden to offer to any member of the Board of Tax Appeals, to the Commissioner of Revenue or to any person appointed or employed by the department under this article, including its warehouse operator, any gift, gratuity, emolument or employment.(4) If any member of the Board of Tax Appeals, the Commissioner of Revenue or any person appointed or employed by the department under this article, including its warehouse operator, shall violate any of the provisions of this section, he shall be removed from the office or employment held by him.(5) Every person violating the provisions of this section shall be guilty of a misdemeanor.(6) For purposes of this provision, the terms "gift," "gratuity," "emolument" and "employment" do not include the payment of expenses associated with social occasions afforded public servants or any other benefit that does not come within the definition of "pecuniary benefit" as defined in Section 25-4-103.