@nuxtjs/mdc/dist/runtime/parser/handlers/paragraph.js

Nuxt MDC module

import { kebabCase } from "scule";
import htmlTags from "../utils/html-tags-list.js";
import { getTagName } from "./utils.js";
export default function paragraph(state, node) {
  if (node.children && node.children[0] && node.children[0].type === "html") {
    const tagName = kebabCase(getTagName(node.children[0].value) || "div");
    if (!htmlTags.includes(tagName)) {
      return state.all(node);
    }
  }
  const result = {
    type: "element",
    tagName: "p",
    properties: {},
    children: state.all(node)
  };
  state.patch(node, result);
  return state.applyData(node, result);
}