In addition to the Tax Collector's other duties,
the Tax Collector:
A. Shall make provisions for the sale of stamps in such
places as he or she may deem necessary.
B. May by regulation provide for the evidence of the
payment of the tax to be shown on the document by means other than
the affixing of documentary stamps.
C. Is charged with the enforcement of this Article and
is authorized and empowered to prescribe, adopt, promulgate and enforce
regulations relating to:
(1) The method to be used in affixing or canceling of
stamps in substitution for, or in addition to, the method and means
provided in this Article.
(2) The denominations and sale of stamps.
(3) Any other matter or thing pertaining to the administration
and enforcement of this Article.
As between the parties to any transaction which
is subject to the realty transfer tax imposed by this Article, in
the absence of an agreement to the contrary, the burden for paying
the tax shall be on the grantor.
It shall be unlawful for any person to:
A. Make, execute, deliver, accept or present for recording
or cause to be made, executed, delivered, accepted or presented for
recording any document without the full amount of tax thereon being
duly paid;
B. Make use of any documentary stamp to denote payment of the realty transfer tax without canceling such stamp as required by §
154-12 of this Article or as prescribed by the Council;
C. Fail, neglect or refuse to comply with or violate
the rules and regulations prescribed, adopted and promulgated by the
Council under the provisions of this Article;
D. Fraudulently cut, tear or remove from a document any
documentary stamp or other evidence of payment of the realty transfer
tax;
E. Fraudulently affix to any document upon which tax
is imposed by this Article any documentary stamp or other evidence
of payment of the realty transfer tax which has been removed from
any other document upon which tax is imposed by this Article, or any
documentary stamp or other evidence of payment of the realty transfer
tax of insufficient value, or any forged or counterfeited stamp or
other evidence of payment of the realty transfer tax or any impression
of any forged or counterfeited stamp, die, plate or other article;
F. Willfully remove or alter the cancellation marks of
any documentary stamp or restore any such documentary stamp, with
intent to use or cause the same to be used after it has already been
used, or knowingly buy, sell, offer for sale or give away any such
altered or restored stamp to any persons for use, or knowingly use
the same;
G. Knowingly have in his possession any altered or restored
documentary stamp which has been removed from any document upon which
tax is imposed by this Article, provided that the possession of such
stamps shall be prima facie evidence of an intent to violate the provisions
of this subsection;
H. Knowingly or willfully prepare, keep, sell, offer
for sale or have in his possession any forged or counterfeited documentary
stamps; or
I. Accept for recording in the office of any recorder
of deeds any document upon which the realty transfer tax is imposed,
without the proper documentary stamp or other evidence of payment
of the tax affixed thereto as required by this Article and as is indicated
in such document or accompanying affidavit.
[Amended 9-8-1998]
Any person guilty of conduct prohibited in §
154-16 shall, upon conviction, be punished with a fine of not more than $500 or by imprisonment not to exceed one year, or both fine and imprisonment in the discretion of the court. The Court of Common Pleas for New Castle County shall have concurrent jurisdiction with justices of the peace and the appropriate court of the town to try offenses under this Article.