(1)Where the vessel or animal seized under section 267 is not claimed, and the tax due thereon not paid and a municipal number affixed or token obtained as the case may be, within ten days from the date of seizure, the Secretary may direct that the vessel or animal, as the case be, shall be sold in public auction and the proceeds of the sale applied to the payment of,-(a)the tax, if any, due on the vessel or animal sold;(b)such penalty not exceeding the amount of the tax as the Secretary may direct; and(c)the charges incurred in connection with the seizure, detention and sale.
