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Any person who makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, and who submits, or causes to be submitted, for recordation any deed, instrument, or writing subject to the tax imposed by the provisions of this chapter and makes any material misrepresentation of fact for the purpose of avoiding all or any part of such tax shall be guilty of a misdemeanor.
No person shall be liable criminally for any unintentional error made in designating the location of the lands, tenements, or other realty described in a document subject to such tax. (§ 16, Ord. 578, as renumbered by § 5, Ord. 590)