A paragraph is a block of text in a document that centers on a specific idea. Try to tag each physical paragraph as a paragraph if you can. It might help when reading with a screen reader.
To tag text as a heading, open your PDF and go to Advanced > Accessibility >Touch-Up Reading Order Panel (or click on the icon in the toolbar if you’ve placed it there)
Draw a rectangle around text that you want to label as a Paragraph and click Text on the Touch-Up Reading Order Panel (Text and Paragraph are synonymous in Acrobat. They both create a Paragraph tag).