Sec. 12-36. - Misrepresentation of facts.

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 this article and makes any material misrepresentation of facts for the purpose of avoiding all or any part of the tax imposed by this article shall be guilty of a misdemeanor.

(Ord. No. 1058 § 17.)