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of the property conveyed without regard to the overlapping taxing <br /> authority existing between the county and municipality. Proceeds <br /> of the tax shall be distributed to a municipality if the property <br /> conveyed is within that municipality' s boundary and to the county <br /> if the property conveyed is outside of any municipal boundary. <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. p <br /> 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 /> designated in the resolution levying the tax, and may not become <br /> effective for at least 30 days after the adoption of the <br /> resolution. A tax levied under this section applies to <br /> instruments that are executed on or after the effective date of <br /> the levy, except instruments executed on or after that date that <br />