Property transfer void when intended to defraud revenue; exceptions for good faith consideration, notice absence, or officer permission. Creation of a charge on, or transfer of, a taxpayer's property after a debt has arisen is void against tax claims when made with the intention of defrauding revenue. Transfers by sale, mortgage, exchange or any mode of disposition are ineffective against enforcement of tax or other sums payable. The rule does not apply to transfers made for adequate consideration, in good faith without notice of proceedings or liability, or made with the prior permission of the proper officer.