Any person who willfully attempts in any manner to avoid or defeat the tax imposed by this chapter or the payment of all or any part thereof, or any person required by this chapter to pay the tax, to make a return, to keep any records, or to supply any information, who willfully fails to pay all or any part of such tax, make such return, keep such records, or supply such information at the time or times required by this chapter, or any person required by this chapter to furnish any information to the county recorder who willfully furnishes to the county recorder any information known by him to be fraudulent or to be false as to any material matter, or any person who buys, sells, offers for sale or uses, except as authorized in this chapter, any stamp prescribed by the ordinances of the county of San Diego and by state law for the collection or payment of the tax imposed by this chapter, shall be guilty of a misdemeanor. No person or persons shall be liable, either civilly or criminally, for an 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. (Ord. 1090 § 1; prior code § 30.39).