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<h1>Transfer of property void against tax claims when intended to defraud, except for bona fide transactions.</h1> A charge on or transfer of property made after an amount has become due is void against claims for tax or other sums if done with intent to defraud government revenue; however, transfers made for adequate consideration, in good faith and without notice of proceedings or the tax due, or made with prior permission of the proper officer, are not void.