The p tag is the paragraph tag. Every description text should be enclosed in a p tag. Only when there is only one paragraph (and no lists or tables or remarks) in a description node, then the p tag may be skipped.
Note that if a description node contains a table, pre, code or any list tag, then the text surrounding these tags must be put inside a p paragraph tag. This is different from the behavior in HTML.
The paragraph tag must always have an opening tag and a closing tag, unlike html where only the opening tag may be present.
Example:
<descr> This is a paragraph which need not be surrounded by paragraph tags. </descr>
<descr> <p> This is the first paragraph. </p> <p> This is the second paragraph. </p> </descr>
See also: table (223), dl (176), remark (217),code (170), ol (206),ul (235),ol (206)