Any person or persons 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 this article and makes any material
misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed
by this article shall be guilty of a misdemeanor
No person or persons shall be liable, either civilly or criminally, for any unintentional
error made in designating the location of the lands, tenements, or other realty described
in a document subject to the tax imposed by this article.
(Ord. No. 1847, § 1)
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