The Comptroller shall enforce the provisions of this article and provisions of the Tax – General Article relating to alcoholic beverages applicable to:
(1) the purchase or importation of alcoholic beverages by a department of liquor control, a liquor control board, or the Alcohol Beverage Services for Montgomery County; and
(2) the sale of alcoholic beverages to a wholesaler or retail dealer by a department of liquor control, a liquor control board, or the Alcohol Beverage Services for Montgomery County.