Detention or seizure of goods: release on payment of applicable tax and penalty or furnishing security; further action if unpaid. Goods and conveyances transported or stored in transit contrary to the Act are liable to detention or seizure and may be released on payment of applicable tax and prescribed penalties, or on furnishing prescribed security equivalent to those amounts. The proper officer must serve an order of detention or seizure, issue a notice specifying tax and penalty, and afford the person an opportunity of being heard before determining tax, interest or penalty. Payment concludes proceedings; failure to pay within seven days leads to further recovery proceedings, with the seven-day period reducible for perishable or hazardous goods.