The tax authorized by this article shall be
levied at the rate of not more than 1/2 of 1% of the actual consideration
paid or to be paid for the conveyance of title and shall be collected
by the Clerk of the Circuit Court prior to his accepting any such
instrument for recordation.
Payment of the tax authorized to be imposed
by this article shall be evidenced by the fixing to or stamping on
the instrument of writing offered for recordation a legend stating
that such tax has been paid and the amount of payment and containing
the signature of the Clerk or an authorized facsimile thereof. Any
instrument so executed shall be prima facie evidence that the tax
imposed by this article has been paid.
[Amended 12-6-1994 by Bill No. 6-94]
Upon the imposition of this tax, any person
who willfully offers for recordation or records any instrument of
writing subject to the tax knowing that such tax has not been paid
or willfully misrepresents the amount of the actual consideration
paid or to be paid in connection with any instrument of writing which
is subject to the tax or forges or counterfeits any official legend
or the signature of the Clerk or any authorized facsimile thereof
to any instrument of writing which is subject to the tax shall be
guilty of a misdemeanor and, upon conviction thereof, shall be fined
not less than $100 nor more than $1,000 or imprisoned for not more
than six months, or both, in the discretion of the court, for each
such offense.