The exemptions specified in <cite data-path="|8|§6-28">§ 6-28 {“Qualified exemptions”} of this subtitle</cite> do not apply to any gift if: the gift would tend to impair the recipient’s impartiality and independent judgment; or for a gift of significant value, as defined by rule or regulation of the Board:the gift would give the appearance of impairing the recipient’s impartiality and independent judgment; or the recipient believes or has reason to believe that the gift is designed to impair his or her impartiality and independent judgment. Ord. 04-795 Ord. 11-484 Gift §2-17 Board Regulation R 06.28B defines “significant value”, for purposes of § 6-29(2), as: “(1) any gift with a value of more than $20; or (2) a gift in a series of gifts with a cumulative value of more than $60, if given by or on behalf of the same person during the reporting period.”