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    <title>Detention, Seizure and release of goods and conveyances in transit.</title>
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    <description>Detention or seizure of goods and conveyances in transit may be ordered where transport or storage contravenes the Act; release requires either payment of tax and prescribed penalty, payment of a reduced amount if the owner does not come forward, or furnishing prescribed security. The proper officer must serve a detention/seizure order, issue a notice specifying tax and penalty, provide an opportunity to be heard before determination, and may initiate further proceedings if amounts remain unpaid, with a shortened compliance period for perishable or hazardous goods.</description>
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      <description>Detention or seizure of goods and conveyances in transit may be ordered where transport or storage contravenes the Act; release requires either payment of tax and prescribed penalty, payment of a reduced amount if the owner does not come forward, or furnishing prescribed security. The proper officer must serve a detention/seizure order, issue a notice specifying tax and penalty, provide an opportunity to be heard before determination, and may initiate further proceedings if amounts remain unpaid, with a shortened compliance period for perishable or hazardous goods.</description>
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