Detention and seizure of goods: release on payment of tax and prescribed penalty or by furnishing equivalent security. Detention and seizure of goods and conveyances in transit are permitted where transportation or storage contravenes the Act; release occurs on payment of applicable tax and prescribed penalty, on payment of a higher amount if the owner does not come forward, or upon furnishing prescribed security. The proper officer must serve an order, issue a notice specifying tax and penalty, afford opportunity of being heard before determining charges, and payment as provided concludes proceedings; the compliance period may be reduced for perishable or hazardous goods.