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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 21-J:33.