1. (a) Upon the expiration of thirty (30) days from the date of the first notice required to be published as provided in this subpart, the mayor or county judge, as the case may be, shall immediately notify all permitted liquor wholesalers and/or retailers in the county or, if the county is dry, then the permitted liquor wholesalers and/or retailers in the nearest wet county, that said seized controlled beverages will be sold to the highest bidder and shall request all permitted liquor wholesalers and/or retailers to submit sealed bids.
2. (b) In the event that controlled beverages are seized upon which any tax has not been paid, the retailer or wholesaler buying such beverages shall pay such tax and affix all stamps required by law.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Amended 8-19-93)"