Tax security must be furnished in prescribed forms and may be forfeited and recovered as public revenue. Security for dealers must be furnished in prescribed forms, maintained and accounted for by the Commissioner, and kept in safecustody. Forfeited securities are to be encashed and deposited into the Consolidated Fund, and where security is mortgage, surety bond or bank guarantee the Commissioner shall call for cash payment and may recover unpaid forfeited amounts from the dealer or surety/guarantor as arrears of land revenue. The Commissioner may require fresh security if forfeiture remains unpaid or security is rendered insufficient, and return of security follows the instrument's terms with a receipted acknowledgement.