Confiscation of goods and conveyances: owners may face confiscation, offered fine in lieu, and penalties subject to notice and hearing. Confiscation and penalty attach where goods or conveyances are used or supplied in contravention of the Act with intent to evade tax or without required accounting or registration; owners may be offered a fine in lieu of confiscation (subject to limits and aggregate floor), must receive notice and an opportunity to be heard, and title vests in the Government while the proper officer takes possession, may requisition police assistance, and may dispose of goods after offering an opportunity to pay fine and confirming no further proceedings.