(A) It shall be unlawful for any person to present or cause to be presented to the Recorder of Deeds or agent thereof and/or any land trustee or agent thereof to accept a deed for recordation or execution, as the case may be, unless the tax imposed by § 39.155 (as such tax may be reduced pursuant to § 39.159) has been paid and the revenue stamp sold in the collection of said tax have been made visible on the deed to be recorded.
(B) Upon payment of the tax herein levied and imposed, the revenue stamp so purchased shall be visible on the deed or other instrument of conveyance. Any person so affixing a revenue stamp shall cancel it and so deface it as to render it unfit for use by marking it with his or her initials and the day, month, and year when the affixing occurs. Such markings shall be made by writing or stamping in indelible ink or by perforating with a machine or punch. However, any revenue stamp shall not be so defaced as to prevent ready determination of its denomination and genuineness.
(Ord. 06-18, passed 4-20-2006; Ord. 2017-58, passed 10-16-2017) Penalty, see § 39.999