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A <br /> of the tax collected under this Article for the preceding quarter <br /> b the total o ulation of the count lus the total o ulation <br /> of all municipalities therein according to the most recent annual <br /> estimates of population as certified by the State Budget Officer. <br /> The per capita figure thus derived shall be multiplied by the <br /> population of the count and each res ective munici alit therein <br /> according to the most recent annual estimates of population as <br /> certified by the State Budget Officer, and each respective <br /> product shall be the amount to be distributed to the county and <br /> to each municipality therein. <br /> (g) Penalties. A person who knowingly fails to pay a tax <br /> levied under this section, who knowingly aids another to fail to <br /> pay a tax levied under this section, or who, to avoid paying part <br /> or all of the tax due under this section, knowingly misstates the <br /> total consideration for an interest conveyed is guilty of a <br /> misdemeanor and is punishable by imprisonment for up to two years <br /> and a fine of not less than one hundred dollars ($100.00) nor <br /> more than one thousand dollars ($1, 000) . <br /> (h) Taxes Recoverable by Action. If a transferor fails to <br /> pay a tax imposed by this section within 30 days of the tax <br /> assessor' s demand that he pay the tax, the tax may be recovered <br /> by Orange County in an action brought in the superior court of <br /> the county. In an action to recover a tax imposed under this <br /> section, costs of court shall include a fee to the county of <br /> twenty-five dollars ($25. 00) for the expense of collection. <br /> (i) Effective Date: Application. A tax levied under this <br /> section shall become effective on the first day of a month, as <br />