(1) a county official who sells certain seized alcoholic beverages, as set out in Title 6, Subtitle 1 of this article;

(2) a sheriff, a receiver, an auctioneer, a trustee, an attorney, an executor, or an administrator who sells alcoholic beverages under a court order; or

(3) a common carrier, warehouseman, or other lienholder who sells alcoholic beverages under a lien.

(b) Sales authorized by subsection (a) of this section may be made only to a license holder.

(c) If the purchaser in a sale described in subsection (a) of this section is a retail dealer, the seller shall pay the taxes imposed by § 5-102 of the Tax – General Article before delivery.