A person who willfully misrepresents the amount of consideration paid in a transaction by affixing to an instrument of writing evidence of a greater or lesser recordation tax paid than required under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.

Formerly Art. 81, § 278.