I would prefer not to try to hypothesize on those situations, but I guess you know what the prohibitions are. It's not giving the gift that might be prohibited. It's receiving the gift, accepting the gift. That's what the code and the act governs. It's the acceptance of a gift.
Once you've accepted a gift, you've done something that is only partly reversible. We provide advice as to how to reverse the situation. Sometimes it's not possible to reverse the situation.