E. Refusal to issue receipt for the money involved

Explanation:
Bribery generally involves a giver and a receiver, both of whom must have the guilty intent (mens rea) in offering or receiving something of value to influence an action. The refusal to issue a receipt for the money involved does not constitute an element of the crime of bribery. The key factors are the exchange of money or material value and the corrupt intent of both parties, rather than whether a receipt is issued.