J. MILLARD TAWES, Governor                        723

206A. (a) A tax is hereby imposed upon every instrument of
writing conveying title to real property offered for record and
recorded in Howard County with the Clerk of the Circuit Court,
provided that conveyances to the State or to any agency or instru-
mentality thereof, or any political subdivision of the State, or any
nonprofit hospital or religious or charitable organization, association
or corporation shall not be subject to the tax imposed by this section.
The term "instrument of writing" as used in this section shall not
be deemed to include any mortgage, deed of trust, conditional sales
contract, or any other device the purpose of which is to afford a
security in real property rather than to convey title thereto.

(b)  The tax imposed by this section shall be levied at the rate of
one-half of one per cent (.05%) (0.5%) of the actual consideration
paid or to be paid for the conveyance of title and shall be collected
by the Clerk of the Circuit Court prior to his accepting any such
instrument for recordation.

(c)  Payment of the tax imposed by this section shall be evidenced
by the affixing to or stamping on the instrument of writing offered
for recordation a legend stating that such tax has been paid and
the amount of payment and containing the signature of the Clerk
or an authorized facsimile thereof. Any instrument so executed shall
be prima facie evidence that the tax imposed by this section has
been paid.

(d)  The Clerk of the Circuit Court shall pay over to the County
Treasurer from time to time, under such procedures as the County
Treasurer may specify, the proceeds of this tax. The County
Treasurer may hold such proceeds in two separate funds, one-half
to be apportioned to each. The funds shall be known as "The School
Site Acquisition and Construction Fund" and "The Park Land and
Watershed Facilities Fund". Disbursements from these funds shall
be made only for the purposes set forth in Sections 152A and 199A
of this Article.

(e)  Any person who:

(1)  wilfully offers for recordation or records any instrument
of writing subject to the tax imposed by this section knowing that
such tax has not been paid; or

(2)  wilfully misrepresents the amount of the actual consideration
paid or to be paid in connection with any instrument of writing
which is subject to the tax imposed by this section; or

(8) forges or counterfeits any official legend or the signature of
the Clerk, or any authorized facsimile thereof, to any instrument of
writing which is subject to the provisions of this section; shall be
guilty of a misdemeanor and, upon conviction thereof, shall be fined
not more than Five Hundred Dollars ($500.00) or imprisoned for not
more than six (6) months, or both in the discretion of the Court,
for each such offense.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved April 8, 1965.