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Article 1826 of the French General Tax Code

A contravention of the provisions of III of article 806 and Article 807; in addition, custodians, holders or debtors who have contravened the provisions of Articles 806 and 807 are personally liable for the duties due, unless recourse is taken against the person liable.

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Article 1827 of the French General Tax Code

Any person who has contravened the provisions of Article 803 is personally liable for the duties and penalties payable, unless recourse is taken against the person liable. The notary who received the deed recording the payment of the price is jointly and severally liable for the duties and penalties provided for in the first paragraph.

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