Transfer of property to defraud government revenue void unless made for adequate consideration, in good faith, or with prior permission. Where a person, after any amount has become due, creates a charge on or transfers property with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in respect of any tax or other sum payable by that person; provided the charge or transfer is not void if it is made for adequate consideration, in good faith and without notice of pending proceedings or of the tax or with the previous permission of the proper officer.