The primary incidence and liability for payment of the tax imposed by this Article
shall be paid by and borne by the transferor involved in any transfer subject to this
Article; provided, however, it shall be unlawful for the transferee to accept a conveyance
if the transfer tax has not been paid. If the tax has not been paid, then the transferee
shall be liable for any unpaid tax imposed by this Article on the transferor, together
with interest and all applicable penalties.
