(a) Any person or persons shall be guilty of a misdemeanor who:
(1) Makes any oral misrepresentation to any employee of the County Recorder’s office of:
(A) The consideration for, the value of, or the liens upon the lands, tenements, or other realty sold that is transferred by any deed, instrument or writing that is subject to the tax imposed by this Article 12-C; or
(B) Any material fact which supports a claim that any deed, instrument or writing by which any such lands, tenements, or other realty sold is not subject to the tax imposed by this Article 12-C; or
(2) Makes any written misrepresentation of a material fact in any affidavit, declaration, or other writing that is required or may be required by this Article 12-C; or
(3) Furnishes to the County Recorder’s office any false record or documentary proof which misrepresents:
(A) The consideration for, the value of, or the liens upon the lands, tenements, or other realty sold that is transferred by any deed, instrument or writing that is subject to the tax imposed by this Article 12-C; or
(B) Any material fact which supports a claim that any deed, instrument or writing by which any such lands, tenements, or other realty sold is not subject to the tax imposed by this Article 12-C.
(b) No person or persons shall be liable, either civilly or criminally, for any unintentional error made in designating the location of the land, tenements, or other realty described in a document subject to the tax imposed by this Article 12-C.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)