Any person or persons who makes, signs, issues or accepts or causes to be made, signed, issued or accepted and who submits or causes to be submitted for recordation any deed, instrument or writing subject to the tax imposed by this chapter and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this chapter shall be guilty of a misdemeanor.

    No person or persons shall be liable criminally for any unintentional error made in designating the location of the lands, tenements or other realty described in a document subject to the tax imposed by this chapter. (Prior gen. code § 2-31.08)