Whenever any person required to pay taxes under § 39.155 (as such tax may be reduced pursuant to § 39.159) shall fail to pay any such taxes, or whenever any purchaser or grantee shall accept a deed of conveyance where the applicable tax imposed by this subchapter has not been paid, said person shall be subject to a fine pursuant to § 39.999, as well as interest pursuant to § 39.162. For purposes of § 39.999, each day that a deed has been recorded without paying the taxes required under this subchapter shall be a separate violation of the provisions of this subchapter.
(Ord. 06-18, passed 4-20-2006; Ord. 2008-39, passed 11-17-2008; Ord. 2017-58, passed 10-16-2017) Penalty, see § 39.999