(1) No document shall be recorded in the office of the Commissioner of Records unless a documentary stamp or stamps shall have been affixed thereto as provided in this Chapter.

(2) Every document upon which a tax is imposed by this Chapter, when lodged with or presented to the Commissioner of Records, shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by an affidavit executed by a responsible person connected with the transaction, showing such connection and setting forth the true, full and complete value thereof.