Unannotated Code of Maryland (Last Updated: May 16, 2014) |
BUSINESS OCCUPATIONS AND PROFESSIONS |
TITLE 21. INDIVIDUAL TAX PREPARERS |
SUBTITLE 3. REGISTRATION |
§ 21-312. Hearings
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(a) In general. -- Except as otherwise provided in § 10-226 of the State Government Article, before the Board takes any final action under § 21-311 of this subtitle, it shall give the individual against whom the action is contemplated an opportunity for a hearing before the Board.
(b) Notice. -- The Board shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(c) Failure to appear. -- If, after due notice, the individual against whom the action is contemplated fails or refuses to appear, the Board may hear and determine the matter.