860 LAWS OF MARYLAND. [CH. 484

tion Tax", providing that the proceeds of said tax shall
be paid to the county or Baltimore City in which the tax
is collected.

SECTION 1. Be it enacted ly the General Assembly of Mary-
land, That Section 221 of Article 81 of the Annotated Code
of Maryland (1939 Edition), title "Revenue and Taxes",
sub-title "Recordation Tax", be and it is hereby repealed
and re-enacted with amendment, to read as follows:

221. No instrument subject to the tax imposed by this
sub-title, shall be received for record by any Clerk of the
Court unless and until a stamp is affixed to said instru-
ment and canceled. The Comptroller shall supply to the
Clerks of the Circuit Courts of the respective Counties or
the Clerk of the Superior Court of Baltimore City, stamps
to evidence the payment of said tax, for sale to persons
offering such instruments for record, under such rules and
regulations as the Comptroller may prescribe. The proceeds
from the sale of said stamps, together with the recorda^ion
charges herein provided, shall be accounted for and paid
over to the county commissioners of the county or the Mayor
and City Council of Baltimore in which the tax is collected;
provided, however, that the revenue produced from the re-
cordation of instruments conveying title to or creating liens
or encumbrances upon real or personal property which is
situated in two or more counties or in the City of Baltimore
and one or more counties shall be accounted for and paid
to the Comptroller for the general funds of the State.

It shall be unlawful for any person to record any instru-
ment subject to the tax imposed by this sub-title, or to
incur any additional debt secured by an instrument previ-
ously recorded, with respect to which additional debt a tax
is required to be paid, without having provided for the
payment of the tax and recordation charge as herein pro-
vided, and it shall be unlawful for any person to misrepre-
sent the amount of the actual consideration in any such
transaction. Any, person violating the provisions of this
sub-title shall be subject to a fine of not more than $500.00
or to a sentence of not more than six months in jail.

SEC. 2. And be it further enacted, That this Act shall take
effect July 1, 1947.

Approved April 16, 1947.