Any tax imposed under this Chapter shall be paid to and collected by the County Auditor or designee. The County Auditor shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale for conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the County Auditor for the payment of the tax imposed under this Chapter shall be evidence of the satisfaction of the lien imposed in PCC 4.24.040 and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the County Auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the County Auditor.