The primary liability for payment of the tax imposed provided in Section 12-1-2 shall be borne by the grantor involved in any such transaction or by the assignor of any instrument transferring the beneficial interest in real estate lying within the corporate limits of the Village; provided, however, it shall be unlawful for the grantee, purchaser or trustee involved in any such transaction to accept a conveyance or assignment if the transfer tax has not been paid. If the transfer tax has not been paid and the stamps affixed to the deed, assignment or facsimile, then the grantee's, purchaser's or trustee's title shall be subject to the lien provided in Section 12-1-12 hereof and the grantee shall be liable for payment of the tax. The tax herein levied shall be in addition to any and all other taxes. (Ord. 94-24, 3-15-94)