Tax commission members and employees have strict oath, bond, disclosure, and outside-employment rules, and violations can be punished.
§1833. Members; oath; bond; qualifications Each member shall take the oath of office and furnish a solvent bond, for the faithful performance of his duties, according to law, in the sum of ten thousand dollars, to be paid for by the tax commission, within thirty days after his appointment. No person appointed as a member of the tax commission shall be under any employment, outside of his duties as a member of the tax commission, for which he shall draw any remuneration, unless he shall first have disclosed to the other members of the commission and caused to be recorded in the minutes and records of the commission the fact of such employment, stating its nature but not the amount of compensation therefor; and he shall indicate in the records of the tax commission from what class of property or investment he may derive income, but not the amount thereof. No employee of the tax commission shall have other employment or draw or take any salary, wage, commission, gift, gratuity, or emolument, for any accommodation or service rendered to another than the tax commission, unless the nature of such accommodation, service, or employment and the remuneration therefor shall be first known and approved by the tax commission. The violation of this provision shall be a misdemeanor punishable by a fine not exceeding five hundred dollars or imprisonment in jail not exceeding thirty days; such violation known to the tax commission, or any member thereof, shall without discretion, be reported to the proper prosecuting officer; the failure so to do shall be deemed a neglect of duty. The provisions of this section shall be read by the tax commission in session to each and every employee. Each member shall devote his entire time to the duties of his office, and shall engage in no occupation or business interfering, or inconsistent, with his duties. Amended by Acts 1968, No. 565, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.