Confiscation of goods: owners may pay a fine in lieu of confiscation but remain liable for tax and penalties. Confiscation and penalties apply where goods or conveyances are used or dealt with in contravention of the Act to evade tax, including supplying without registration or failing to account; owners may be offered a fine in lieu of confiscation within prescribed limits, remain liable for tax and penalties, must be given an opportunity to be heard, and confiscated title vests in the Government with disposal permitted after allowing reasonable time to pay the fine.