13. The transferor shall be jointly and severally liable for payment of the duties with the transferee in the following cases:(a) where the deed of transfer has not yet been tendered for registration;
(b) if the consideration furnished by the transferee exceeds the amount of such consideration mentioned in the deed of transfer, but only for the portion of the duties applicable to the amount in excess;
(c) if the transferor is guilty of an offence under section 62 of the Act respecting the Ministère du Revenu (chapter M-31).