<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-1010" title_number="14" title_name="Procedure" subtitle_number="10" subtitle_name="Crimes and Offenses">
  <text>A person who records an instrument of writing subject to the recordation tax without paying the recordation tax under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months.</text>
</section>
