Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes any final action under this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller. The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article. The Comptroller may administer oaths in connection with a proceeding under this section. If, after due notice, the person against whom the action is contemplated does not appear, nevertheless the Comptroller may hear and determine the matter.