SPIRO T. AGNEW, Governor                      1203

tion of instruments conveying title to or creating liens or encum-
brances upon real or personal property which is situated in two or
more counties or in the City of Baltimore and one or more counties
the tax shall be paid in each county or the City of Baltimore accord-
ing to the applicable rate of tax therein notwithstanding the pro-
visions of Section 277 (j) based upon such value as the value of the
property situate in the county or city bears to the whole considera-
tion represented by such instrument and the revenue therefrom shall
be accounted for and paid to each such county or city. It shall be
the duty of any person offering for recordation an instrument con-
veying title to or creating liens or encumbrances upon real or per-
sonal property which is situated in two or more counties or in the
city and one or more counties to furnish to the clerk of the court a
certification showing the basis for such apportionment of value be-
tween or among the several counties or the city; a county transfer
tax, for the purposes of this section, shall be apportioned as a re-
cordation tax and (ii) in the case of the recordation 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 as security for cor-
porate bonds of public utilities the rate shall be that specified in
subsection (b) of Section 277 and the revenue therefrom shall be
accounted for and paid to the Comptroller for the general funds of
the State. In Harford County the proceeds from the sale of State
stamps shall be deposited by the County Commissioners in a special
capital improvement fund to be used to pay school bonds issued upon
the faith and credit of Harford County after January 1, 1959; and
after all school bonds issued after said date have been paid, the
money so collected from this tax source shall be credited to the gen-
eral fund of the county. In Queen Anne's County, the proceeds from
the sale of State stamps at the rate of 55¢ OF EACH $500.00 or
fractional part thereof of actual consideration or debt secured shall
be deposited in an open-spaces land and recreation fund to be dis-
bursed therefrom by authority of the County Commissioners at the
request of the Board of Recreation and Parks for purchase of park
lands and development of park and recreation facilities either as
separate units or as a part of a public school facility, to pay loans
issued for these purposes or to match any funds provided for these
purposes by any municipal corporation in the county subject to an
agreement therefor between the Board and the municipality. After
May 1, 1978, the County Commissioners may review the status of
the open-spaces land and recreation fund and may, in their discre-
tion, direct that the proceeds from the 55¢ rate be placed thereafter
into the general fund of the county.

It shall be unlawful for any person to record any instrument sub-
ject to the tax imposed by this subtitle, or to incur any additional
debt secured by an instrument previously 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 provided, and it shall be unlawful for any person to willfully
misrepresent the amount of the actual consideration in any such
transaction by affixing to any such instrument evidence of a greater
or lesser tax paid than prescribed in this article. Any person violat-
ing the provisions of this subtitle shall be subject to a fine of not
more than $500.00 or to a sentence of not more than six months
in jail.