(a) It is the intent of the General Assembly that the tax imposed by this article be paid to the clerk of the superior court or his deputy prior to and as a prerequisite to the filing for record of any deed, instrument, or other writing described in Code Section 48-6-1.

(b) No deed, instrument, or other writing described in Code Section 48-6-1 shall be filed for record or recorded in the office of the clerk of the superior court or filed for record or recorded in or on any other official record of this state or of any county until the tax imposed by this article has been paid; provided, however, that any such deed, instrument, or other writing filed or recorded which would otherwise constitute constructive notice shall constitute such notice whether or not such tax was in fact paid.

(c) The amount of tax to be paid on a deed, instrument, or other writing shall be determined on the basis of written disclosure of the consideration or value of the interest in the property granted, assigned, transferred, or otherwise conveyed. The disclosure shall be made on a form provided by the commissioner.

(d) Upon payment of the correct amount of tax, the clerk of the superior court or his deputy shall enter upon or attach to the deed, instrument, or other writing a certification of the fact that the tax as imposed by this article has been paid, the date, and the amount of the tax. The certification shall be signed by the clerk or deputy clerk receiving the tax.

(e) The certificate entered upon or attached to the deed, instrument, or other writing shall be recorded with the deed, instrument, or other writing and shall be in the form required by the commissioner. In each case, however, the certificate shall bear the signature of the clerk or his deputy. The certificate may be relied upon by subsequent purchasers or lenders as evidence that the proper tax has been paid. In the event any deed, instrument, or other writing upon which tax is imposed by this article is required to be recorded in more than one county, the required tax shall be paid to the clerk or his deputy of the county in which the deed, instrument, or other writing is first recorded.