(a) Except as otherwise provided in § 10-226 of the State Government Article, before the Board takes any final action under § 2-410 of this subtitle, it shall give the person against whom the action is contemplated an opportunity for a hearing before the Board.
(b) The Board shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(c) The Board may administer oaths in connection with any proceeding under this section.
(d) (1) The Board may issue a subpoena for the attendance of a witness to testify or the production of evidence in connection with any proceeding under this section.
(2) If a person fails to comply with a subpoena issued under this subsection, on petition of the Board, a circuit court may compel compliance with the subpoena.
(e) If, after due notice, the person against whom the action is contemplated fails or refuses to appear, nevertheless the Board may hear and determine the matter.
Structure Maryland Statutes
Business Occupations and Professions
Section 2-401 - Permit to Practice Accountancy as a Firm
Section 2-402 - Qualifications of Applicants -- Partnerships
Section 2-402.1 - Qualifications of Applicants -- Limited Liability Companies
Section 2-403 - Qualifications of Applicants -- Corporations
Section 2-404 - Application Form; Requirements
Section 2-405 - Issuance of Permit
Section 2-406 - Scope of Permit
Section 2-407 - Term and Renewal of Permit
Section 2-408 - Notice of Change in Name or Composition
Section 2-409 - Use of Partnership Name by Surviving Partner
Section 2-411 - Denials, Reprimands, Suspensions, and Revocations -- Commencement of Proceedings
Section 2-412 - Denials, Reprimands, Suspensions, and Revocations -- Hearings
Section 2-413 - Limitations on Expiration and Surrender of Permit
Section 2-414 - Reinstatement of Revoked or Suspended Permit
Section 2-415 - Continual Compliance With Permit Requirement