Microstation V8i get tag element crashes Excel macro


I have been trying to write an Excel VBA macro which:

1. opens all .dgn files from selected location

2.scans for all cell elements in active model

3. builds an array with found cells

4. checks if cells have tags

5. if 4 true then builds arrays with tag elements for each cell

The code below works fine until I try to access any array with tag elements. Any operation like reading or writing of any tag element array causes Excel crash every time. Excel stops working and restarts with any other error message. The tag element arrays are created correctly because I can see them in watch window while I stop program before the "crashing" program line. There are some suspicious value in the tag element array like "Subtype- attempting to perform a non-graphical operation on graphical element". Any help would be appreciated.

Option Explicit
Dim directory As String, fileName As String

Sub ImportStart_Click() 'PROGRAM START
End Sub

Sub ExportTexts()
'On Error Resume Next
directory = GetFolder("c:\") & "\"
fileName = Dir(directory & "*.dgn")
Do While fileName <> ""
    obslugaDGN (directory & fileName)
    fileName = Dir
MsgBox "Done", vbOKOnly
End Sub

Sub obslugaDGN(plik As String)
Dim myDGN As DesignFile
Dim oAL As ApplicationObjectConnector
Set oAL = New MicroStationDGN.ApplicationObjectConnector
Set myDGN = oAL.Application.OpenDesignFile(plik, False)
Dim ee As ElementEnumerator
Dim es As ElementScanCriteria
Dim elArray() As element
Dim i, j As Integer

Set es = New ElementScanCriteria
es.IncludeType msdElementTypeCellHeader
es.IncludeType msdElementTypeSharedCell
Set ee = ActiveModelReference.Scan(es)

elArray = ee.BuildArrayFromContents

For i = LBound(elArray) To UBound(elArray)
    If (elArray(i).HasAnyTags) Then
        Dim oTags() As TagElement
        oTags = elArray(i).GetTags()
        For j = LBound(oTags) To UBound(oTags)
            If oTags(j).TagDefinitionName = "TAG" Then  'here Excel stops working and restarts
            End If
        Next j
    End If
Next i
Set myDGN = Nothing
Set ee = Nothing
End Sub

Function GetFolder(strPath As String) As String ' function gets folder picked by user
Dim fldr As FileDialog
Dim sItem As String
Set fldr = Application.FileDialog(msoFileDialogFolderPicker)
With fldr
    .Title = "Select a Folder"
    .AllowMultiSelect = False
    .InitialFileName = strPath
    If .Show <> -1 Then GoTo NextCode
    sItem = .SelectedItems(1)
End With
GetFolder = sItem
Set fldr = Nothing
End Function