{"data":{"id":"us-nh/rsa-78-b-7","jurisdiction":"us-nh","citation":"RSA 78-B:7","heading":"False Statements.","body":"If any purchaser, grantee, assignee, transferee, seller, grantor, assignor or transferor who is a party to a transfer of real estate or an interest in real estate falsely states in writing upon any instrument to be recorded or upon the declaration of consideration required by RSA 78-B:10 that no tax is due, or attaches to the instrument indicia of tax paid that indicate a purchase price or consideration less than the actual price or consideration, he or she shall be subject to a civil penalty of 100 percent of the amount of additional taxes determined to be due, in lieu of the provisions of RSA 21-J:33.","path":["Title V: TAXATION","Chapter 78-B: TAX ON TRANSFER OF REAL PROPERTY"],"source_url":"https://gc.nh.gov/rsa/html/V/78-B/78-B-7.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:41:56Z","sha256":"c611785500ceaa1d9fd45a238120b270e10fd10d69aaff167938bbb32e8c0b3f","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-78-b-6","next":"us-nh/rsa-78-b-7-a"},"notice":"GroundRules: Original legal text. Not legal advice."}