(a) In the event the ruling of the commissioner is favorable to the claimant, the commissioner shall deliver to the claimant the property so seized. If the ruling is adverse to the claimant, or if a hearing is not applied for in writing within the ten (10) days following notice, and the commissioner determines the products to be salable, the commissioner is authorized to order sale of the property in the manner as herein provided, applying the proceeds from the sale first to the costs incurred in the seizure and sale of such articles and the balance, if any, to the state general fund, to be apportioned as tax under § 57-5-205. In the case of any contraband property seized by any law enforcement officer of any incorporated municipality or of any county and turned over by them to the department for confiscation, there shall be paid to the municipality or to the county served by such officer fifty percent (50%) of the net proceeds thereof. Any such beer, other beverages or vehicles so seized and ordered sold by the commissioner shall be sold at public sale by the department of general services, and the procedure to be followed shall be the same as now authorized by law under § 67-4-1021. It shall be incumbent upon the commissioner to notify a Tennessee distributor handling the same brand(s) of beer and/or other such beverages as that seized of such seizure and impending sale. All confiscated beer, suitable for sale at retail, shall first be offered for sale to the Tennessee wholesaler located nearest the site of the seizure engaged in handling the particular brand of beer involved at the same per case price (state beer barrelage tax included) that the wholesaler would be required to pay for such beer at the brewery. All confiscated beer “suitable for sale at retail” not purchased within ten (10) days by the Tennessee wholesaler, after being notified that such beer had been confiscated and was being offered for sale to such wholesaler, then shall be sold at public sale by the department of general services.

(b) The seventeen percent (17%) wholesale beer tax as authorized in § 57-6-103 shall be added to the public sale price and the funds derived shall be remitted to the city in which the public sale is held. “Suitable for sale at retail” is determined by the commissioner.

(c) The commissioner, before delivering any seized property to the successful bidder, shall require any tax due thereon to be paid to the department of revenue. Any seized beer or other beverages not sold within ninety (90) days following hearing, or declared to be unsalable by the commissioner, shall be destroyed by the commissioner in a manner which the commissioner may prescribe.