1316.88 Sale of appointments prohibited.—Unless authorized in writing by the department or a tax collector acting as an authorized agent of the department, a person may not sell, or offer to sell, a service appointment with a department office, or the office of a tax collector acting as an authorized agent of the department, for any service authorized by chapter 319, chapter 320, chapter 322, or chapter 328. A person who violates this section commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.