"Paragraph level elements" are elements which occur on the same level as <p>.
The user should first look for an appropriate one among the available elements before trying to simulate things by using inadequate elements. In that respect the following hints are given:

<p>
Paragraph
<verbatim>
Preformatted text which is usually set in monospaced font. Tabs, line spaces and carrige returns are considered.
Use <verbatim> to print program listings etc. It can even be used to show simple diagrams.
<figure>
See chapter 15.1.3.2. Figure.
<formula>
See chapter 15.1.3.3. Formula.
<list>
A ordered or unordered list of items.
For an unordered set of items, use <list type="unnumbered">. For a ordered list of items use <list type="numbered"> .
<def-list>
Use <def-list> to create definition lists which might be collected into an overall definition list or a glossary. In this case <labeled-list> might lead to the same rendition but has no information about the fact that terms are defined.
<labeled-list>
Use<labeled-list> to create explanations or even bridge titles for very short topics instead of bulleted lists with emphasized initial words. See also 15.1.3.1. Labeled List
Use <labeled-list> instead of two column tables if the first column cells almost contain one word.
<note>
See chapter 15.1.3.4. Note