(a) Except as provided in subsections (b) and (c) of this section, a holder of a license that allows the sale of alcoholic beverages for on–premises consumption may sell the alcoholic beverages allowed by the license from 2 p.m. on December 31 to midnight on January 1, no matter what days of the week December 31 and January 1 fall on.
(b) A holder of a license that allows the sale of alcoholic beverages for on–premises consumption may sell alcoholic beverages in accordance with the hours authorized by the license if the hours specified for December 31 and January 1 under subsection (a) of this section are more restrictive than the regular hours.
(c) A holder of a Class B or Class D license that allows beer sales for off–premises consumption may sell beer on December 31 and January 1 in accordance with the privileges granted by the license.