Any person or persons 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 fact for the purpose of avoiding all or any part of the tax imposed by this article shall be guilty of a misdemeanor

No person or persons shall be liable, either civilly or criminally, for any unintentional error made in designating the location of the lands, tenements, or other realty described in a document subject to the tax imposed by this article. (Ord. No. 1847, § 1)