Confiscation of goods or conveyances: penalties apply, with option to pay a fine in lieu and government seizure.

Confiscation and penalty apply where goods are supplied, received, unaccounted, supplied without registration, or transported in contravention of the Act with intent to evade tax; owners may be offered a fine in lieu limited to market value less tax, with aggregate fine and penalty not less than prescribed penalty, while title vests in the Government and officers may take possession, seek police assistance, allow up to three months to pay the fine, and dispose of unclaimed items with proceeds deposited to the Government.

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