Theoretically say that an individual is offered a bribe from someone to not do action X. The individual accepts the money, but does action X anyways. The bribe was, obviously, not part of a legally binding document.
If the officer in question discloses the bribe, pays tax on it etc, and continues to do the action they intended despite the bribe, are they legally allowed to accept it?
In this case assume a situation with a simple binary option of doing either X or Y so that it's obvious that the officer either was or was not influenced by the bribe, with no ambiguous middle ground. For instance perhaps they were bribed to not report a violation of an appropriate law that they did report.