The provisions of this chapter shall not apply to or affect the following persons or sales:
(A) Persons selling goods pursuant to an order of a court of competent jurisdiction.
(B) Persons acting in accordance with their powers and duties as public officials.
(C) Any person conducting an incidental sale of one or two separate items when such sale is not part of general sale of a number of items of personal property.
('69 Code, § 24.1-8) (Ord. passed 9-7-78; Am. Ord., passed 4-6-89)