No attorney or party shall give either directly or indirectly any gratuity or gift to any employee of any court, or of any officer serving a court, or of any other governmental agency or officer, when such attorney has had or is likely to have any professional or official transaction with such court, office or agency; nor shall an employee of any court, or of any office serving a court, accept any gratuity, gift, loan, discount, favor, hospitality, or service either directly or indirectly from any attorney or other person who has had or is likely to have any professional or official transaction with the employee or with the employee's court or office.