<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="21-312" title_number="21" title_name="Individual Tax Preparers" subtitle_number="3" subtitle_name="Registration">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>The Board shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.</text>
  </level>
  <level label="c">
    <text>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.</text>
  </level>
</section>
