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.

Original in French 🇫🇷

Article 1827

Quiconque a contrevenu aux dispositions de l’article 803 est personnellement tenu des droits et pénalités exigibles, sauf recours contre le redevable.

Le notaire qui a reçu l’acte constatant le paiement du prix est solidairement responsable des droits et pénalités prévus au premier alinéa.