The failure of the Clerk to require payment of the proper amount of tax prior to recording the document does not relieve the parties to the document from being liable for any tax due.

Rulemaking Authority 201.11(1), 213.06(1) FS. Law Implemented 201.01, 201.12 FS. History–New 8-18-73, Formerly 12A-4.07, 12B-4.07, Amended 12-29-86, 12-5-89, 2-16-93, 12-30-97, 4-14-09, 1-25-26.