Any persons who make a transfer which is subject to the tax imposed under Section 3.16.020 of this chapter, and any persons to whom such a transfer is made, shall be jointly and severally liable for payment of the tax imposed under said Section 3.16.020 of this chapter, provided, however, that the United States, state of California, any city, county, city and county, district or any other political subdivision of the state of California shall be exempt from any liability for the tax imposed herein. (Prior code § 41.09.130)