Inheritance tax; appraiser; extra fee or reward; penalty

Any appraiser appointed under the authority and by virtue of section 77-2019 who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any person or corporation liable to pay such tax or any portion thereof, shall be guilty of a Class IV misdemeanor, and in addition thereto the county judge shall dismiss him from such service.