Any person shall be eligible for a refund of taxes paid under Section 10-205.01(a) if the person has paid the tax and any one of the following criteria is met: The person is eligible in the tax year for a credit under Section 9-102 or Section 9-104 of the Tax-Property Article, Annotated Code of Maryland, as amended from time to time; The person is eligible for weatherization or energy assistance from the State of Maryland; The person is an unmarried person at least 65 years of age whose income is less than Twenty Thousand Dollars ($20,000) per year; or The person is a married person at least 65 years of age whose income, when combined with that of his or her spouse, is less than Thirty Thousand Dollars ($30,000) per year. Any claim for refund under this Section shall be filed with the Director within three (3) years from the date of the payment of the tax on forms provided by the Director. The Director may require such information as he deems reasonably necessary to determine the claim for refund. The provisions of Subsection (a)(3) and (4), above, shall apply only to taxes due and owing on or after July 1, 1992. For purposes of this Section, the word "income" shall mean all amounts reportable as income under the Internal Revenue Code and regulations thereof without offset for business loss or long or short term capital loss. Any claimant denied a refund in whole or in part under this Section shall be notified in writing of said disallowance and shall be entitled to a hearing before the Director or his designee upon written request, said hearing to be held within ninety (90) days of such request. Any claimant dissatisfied with the results of a hearing held under Subsection (e) of this Section shall have the right to appeal to the Maryland Tax Court. Said claimant may appeal the final action of the Maryland Tax Court to the courts of this State as provided by law. Any person who fraudulently claims a tax credit or refund or fails to notify the Director when the basis for a tax credit or refund ceases to exist shall be guilty of a misdemeanor punishable in accordance with Section 1-123 of this Code.