No person holding any salaried office or employment in the executive or judicial branches of the government of the State or any county thereof, or holding any executive or judicial office or employment any part of the compensation for which is paid by the State or any county, shall be appointed to serve as master to examine, pass, or report upon any account filed in any court of the State by any guardian, trustee, or personal representative except where the estate concerned is insolvent or there are insufficient funds therein to pay a reasonable master’s fee. In that event, the master shall not receive, directly or indirectly, any fee or other remuneration for services rendered as master to examine, pass, or report upon any account filed in any court of the State by any guardian, trustee, or personal representative. The person receiving or accepting the fee or remuneration shall by virtue of the acceptance be deemed to have released and forfeited all claim and right thereafter to any compensation payable by the State or county by virtue of the office or employment, and in addition, if the person is holding an office or employment, subject to the power of the legislature of the State to provide for forfeiture thereof as herein provided, shall be deemed to have forfeited and been ipso facto discharged from the person’s office or employment. In any event, upon acceptance of the fee or remuneration, the comptroller of the State or director of finance of any county is prohibited from issuing any warrant to the person except for services rendered prior to the forfeiture. This section shall not apply to officers whose only compensation from the government is paid pursuant to any state statute upon a per diem basis or upon a fee basis, or to officers or employees appointed or employed by contract to render a temporary professional service. Traveling or other expenses paid or payable by the State or any county to any officer or employee shall not be deemed to be compensation.