(a) Except as provided in subsection (b) of this section, the Comptroller may delegate authority to conduct hearings on violations of this article or of any regulations adopted under this article or the provisions of the Tax – General Article relating to alcoholic beverages to the Division director or any other employee of the Comptroller’s office.
(b) The Division director or any other employee of the Comptroller’s office delegated authority to conduct hearings under subsection (a) of this section:
(1) may not impose a penalty provided for under this article or a provision of the Tax – General Article relating to alcoholic beverages; and
(2) shall report the findings and recommendations to the Comptroller to take the action that the Comptroller considers appropriate.
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