Given:
\[
s = 4t^2 + 2t + 3
\]
where \( s \) is the distance traveled by the particle in time \( t \).
Step 1: Velocity \( v \) is the derivative of distance \( s \) with respect to time \( t \):
\[
v = \frac{ds}{dt} = \frac{d}{dt} (4t^2 + 2t + 3) = 8t + 2
\]
Step 2: Calculate velocity at \( t = 3 \):
\[
v = 8 \times 3 + 2 = 24 + 2 = 26
\]
Therefore, the velocity of the particle at \( t = 3 \) seconds is:
\[
\boxed{26 \text{ unit/sec}}
\]