(1) Anything forfeited and in respect of which a claim has not been established may be destroyed, or may be sold by auction under the order and direction of the Comptroller of Excise, after 10 days' previous notice of any such sale shall have been published in the Gazette.
(2) All spirits forfeited and sold on which the duties shall not have been paid shall be sold subject to the duties to which the same are liable, and shall not be delivered to the purchaser except upon production of the Accountant General's receipt for the amount of such duties.
(3) The proceeds of the sale of anything forfeited under any excise law shall be paid to the Accountant General for the public uses of the State.