Section 78-B:7 False Statements.
If any purchaser, grantee, assignee, transferee, seller, grantor, assignor or transferor who is a party to a transfer of real estate or an interest in real estate falsely states in writing upon any instrument to be recorded or upon the declaration of consideration required by RSA 78-B:10 that no stamps are required, or attaches to the instrument an amount of stamps that indicate a purchase price or consideration less than the actual price or consideration, he shall be subject to a civil penalty of 100 percent of the amount of additional taxes determined to be due, in lieu of the provisions of RSA 21-J:33.
Source. 1967, 320:1. 1973, 528:29. 1981, 568:152, II. 1989, 197:6. 1990, 231:4. 1991, 163:28, eff. May 27, 1991.