Any person or other legal entity who:willfully offers to the Clerk of the Circuit Court for Baltimore City for recordation or who has recorded any written instrument intending to effect a transfer subject to the tax levied and imposed under this subtitle without first having paid the tax imposed by this subtitle; willfully misrepresents the amount of value of the consideration constituting the taxable basis in a transfer of property subject to the tax levied and imposed under this subtitle; participates or aids in any manner in the evasion of the tax levied and imposed by this subtitle; willfully violates any of the rules or regulations made, adopted or promulgated by the Director of Finance under the provisions of this subtitle; or willfully violates any of the provisions of this subtitle, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500 for each and every such offense. Any person who forges or counterfeits any official receipt or legend or the signature of the Director of Finance, or facsimile thereof, or of his duly authorized representative, or who in any manner affixes or causes to be affixed any such forged or counterfeit receipt, legend, or signature to any written instrument intending to effect a transfer subject to the tax levied and imposed under this subtitle, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500, or be imprisoned for not more than 6 months, or both, in the discretion of the Court, for each and every such offense. City Code, 1966, art. 28, §122(m), (n) 1976/83, art. 28, §68(m), (n) Ord. 63-048 Ord. 76-141 Ord. 81-367