Any public official or employee who, by virtue of their position, participates in any aspect of public procurement or in the liquidation of public assets or property, and colludes with interested parties or uses any other artifice to defraud any public entity, shall be subject to imprisonment for two to six years and special disqualification from holding public office or employment and from exercising the right to stand for election for a period of six to ten years. Any private individual who colludes with the public official or employee shall be subject to the same prison sentence as the official or employee, as well as disqualification from receiving public subsidies and aid, from contracting with entities, bodies, or organizations that are part of the public sector, and from enjoying tax and Social Security benefits or incentives for a period of two to seven years.