Within fifteen (15) days of notice of action by the Director on the taxpayer's application for revision or refund of an assessment, the taxpayer may request a formal hearing before the Director. The Director shall grant a hearing and shall give the taxpayer reasonable notice of the time, date and place of the hearing. The Director shall have the power to administer oaths and to prescribe all necessary and reasonable rules for the conduct of a hearing. After a hearing, the Director shall make a determination concerning any revision of the assessment, or grant or refuse a refund and shall provide notice to the taxpayer of this determination. In addition, the Director may levy a deficiency assessment against the taxpayer for any additional taxes found to be due. Any taxpayer dissatisfied with any final determination of the Director pursuant to this Subdivision may appeal to the Circuit Court for Prince George's County within thirty (30) days from the date of mailing of the notice of the final determination.