Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8109-C. Statement of value;  penalty

(a) Every document lodged with or presented to any recorder of deeds in this Commonwealth for recording, shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by a statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to tax under this article.  The provisions of this subsection shall not apply to any excludable real estate transfers which are exempt from taxation based on family relationship.  Other documents presented for the affixation of stamps shall be accompanied by a certified copy of the document and statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to tax under this article.

(b) Any recorder of deeds who shall record any document upon which tax is imposed by this article without the proper documentary stamp or stamps affixed thereto as required by this article as is indicated in such document or accompanying statement of value shall, upon summary conviction, be sentenced to pay a fine of fifty dollars ($50) and costs of prosecution, and in default of payment thereof, undergo imprisonment for not more than thirty days.


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