(4)Every person who makes a transfer as aforesaid without giving such notice to the Secretary shall, in addition to any other liability which, he may incur for such failure, be liable for the payment of property tax assessed on the premises so transferred until he gives notice or until the transfer is recorded in the registers of the Municipality, but nothing in this section shall be held to affect-(a)the liability of the transferee for the payment of the said tax, or(b)the prior claim of the Municipality under section 237.
