Section 26-2-109 - County collector purchasing tax land(a) No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land or town lot sold for the payment of taxes.(b) A person violating this section shall be guilty of a violation and subject to a fine of five hundred dollars ($500).Rev. Stat., ch. 128, § 94; C. & M. Dig., § 10170; Pope's Dig., § 13952; A.S.A. 1947, § 84-1609; Acts 2005, No. 1994, § 163.