La. R.S. 47:2162

The tax collector and tax assessor for the political subdivision, and any other person acting on behalf of the political subdivision whose duties are to assess or collect ad valorem taxes for the political subdivision, shall not acquire, either directly or indirectly, any tax lien. Any tax lien auction of a tax lien acquired in violation of this Section shall be subject to an action for nullity, except that the violation of this Section shall not be a cause for annulling the tax lien auction if the tax lien has been sold by the offending tax lien certificate holder to a person who purchased the tax lien in good faith by onerous title. In any case, a tax lien certificate holder who violates the provisions of this Section shall forfeit the price paid and shall disgorge any profits that the violator has made, either directly or indirectly, to the tax debtor.