(a) Except as provided in subsection (b) of this section, a person shall post the security required under § 13-825 of this subtitle within 5 days after the date on which the notice is mailed under § 13-827 of this subtitle.

(b) If a hearing is held under § 13-828 of this subtitle, a person shall post the security within 15 days after the date on which the notice of the tax collector’s final determination is mailed.