(a) Notwithstanding other law, an agency may not accept a gift, grant, or donation:
(1) from a party to an enforcement action; or
(2) to pursue a specific investigation or enforcement action.
(b) An agency must:
(1) report each gift, grant, or donation that the agency receives as a separate item in the agency's detailed report under Section 472.104(b); and
(2) include with the report a statement indicating the purpose for which each gift, grant, or donation was used.