No person shall offer for record an instrument of writing conveying title to any property, or any interest thereon, subject to the tax imposed by Section 10-188 without having paid the tax. No person shall misrepresent the amount of the actual consideration in such transaction. The transfer tax imposed by Section 10-188 on the conveyance of a single-family residential dwelling may be deemed paid for purposes of Sections 10-189 and 10-191(a) upon payment by personal note in such form, terms, and amount as may be acceptable to the Director of Finance. In any event, the Director of Finance shall be required to accept a note which is not due in less than ninety (90) days.