§ 17-11. Liability for tax.

(a) Transferors and transferees, jointly and severally.

The tax levied and imposed by this subtitle, and all increases, interest, and penalties thereon, shall be and become, from the time due and payable, the debt of the legal and equitable transferors and transferees, jointly and severally, of the property affected by or involved in any written instrument intending to effect a transfer subject to such tax.

(b) But governmental transferors.

Except that, in the case of transfers by the United States, the State of Maryland, or any political subdivision thereof, or the Mayor and City Council of Baltimore, or any instrumentality or agency of said respective bodies politic, which transfers are not exempt under § 17-7 of this subtitle, the tax levied and imposed by this subtitle, and all increases, interest and penalties thereon, shall be and become, from the time due and payable, the debt of the legal and equitable transferees only, and shall not become the debt of any of the aforementioned bodies politic or any instrumentality or agency thereof.