Transfer of property void when intended to defraud government revenue, subject to bona fide exceptions and officer permission.

A transfer or charge created after any amount has become due is void against claims for tax or other sums if made with the intention of defrauding the Government revenue; however, transfers for adequate consideration, in good faith and without notice of pending proceedings or of the tax or sum, or made with prior permission of the proper officer, are not void.

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