(a) Except as provided in subsections (b) and (c) of this section, property seized and forfeited under this subtitle or provisions of the Tax – General Article relating to the alcoholic beverage tax becomes the property of the county in which it was seized.
(b) Property seized by State officers and forfeited becomes State property.
(c) (1) Lawfully manufactured alcoholic beverages forfeited to a county in which there is a liquor control board that operates dispensaries:
(i) become the property of the liquor control board; and
(ii) shall be sold by the dispensaries of the liquor control board.
(2) Proceeds from the sales shall be treated in the same way as proceeds from ordinary sales made by the dispensaries.