Any person liable for a real estate transfer tax upon a transfer who shall cause the deed, instrument of conveyance or document evidencing such transfer to be filed of record in the office of the Eagle County Clerk and Recorder or attempt to so record the document until and unless the real estate transfer tax and all penalties and interest thereon have been paid in full, shall be in violation of this chapter.
(Ord. 26(1979) § 10(b); Ord. 5(1980) § 10(b))