```
% pandoc -f markdown -t docbook
<div>
# one
<div>
## two
</div>
</div>
^D
<section xml:id="one">
  <title>one</title>
  <section xml:id="two">
    <title>two</title>
    <para>
    </para>
  </section>
</section>
```

```
% pandoc -f markdown -t docbook
<div>
# one
<div>
# two
</div>
</div>
^D
<section xml:id="one">
  <title>one</title>
  <section xml:id="two">
    <title>two</title>
    <para>
    </para>
  </section>
</section>
```

```
% pandoc -f markdown -t docbook
# one
<div>
# two
</div>
^D
<section xml:id="one">
  <title>one</title>
  <para>
  </para>
</section>
<section xml:id="two">
  <title>two</title>
  <para>
  </para>
</section>
```