§ 1408. Liability of recording officer. A recording officer or any
other person designated to act as agent pursuant to section fourteen
hundred seven of this article shall not be liable under this section for
any inaccuracy in the amount of tax he shall collect under this article
so long as he shall compute and collect such tax on the amount of
consideration or the value of the interest conveyed as such amount is
stated on the return required to be filed pursuant to section fourteen
hundred nine of this article.