Article 182 provides a procedural safeguard for taxpayers facing administrative fines. Before a decision is made to impose a penalty under this Chapter, the Chairman must notify the person and offer them an opportunity to attend a hearing and present their case. If the person fails to attend the scheduled hearing, the Chairman is legally authorized to proceed and impose the fine without their statement. This 'right to be heard' ensures that penalties are not issued arbitrarily and that taxpayers have a chance to explain or justify their non-compliance before a fine is finalized.