Maryland Tax - General Section 13-828

      (a)      If, within 5 days after the date on which the notice to post security is mailed to a person, the person submits to the tax collector a written request for a hearing, the tax collector shall:

            (1)      hold the hearing; and

            (2)      at the hearing, make a final determination of the necessity for, propriety of, and amount of the security.

      (b)      The tax collector shall mail the person a notice of the final determination.