Confiscation powers: goods or conveyances used to evade tax may be confiscated or subject to a fine in lieu. Confiscation and penalty attach where a person supplies or receives goods, fails to account for taxable goods, supplies taxable goods without registration, contravenes statutory provisions, or uses a conveyance in contravention of the Act with intent to evade tax; such goods or conveyances are liable to confiscation and the person to penalty. The adjudicating officer may offer an option to pay a fine in lieu of confiscation within prescribed limits; imposition requires an opportunity to be heard, title vests in the Government, and the proper officer may take possession, obtain police assistance, dispose of goods after permitting payment time, and deposit sale proceeds with the Government.