An employer may appeal any decision made by the Division of Taxation or its designee under this Chapter to the Board of Appeals created by Section 701.10. The Board shall have the power to sustain, modify or reverse the decision of the Division of Taxation or its designee. The Board's decision shall be in writing and sent to the appellant or his/her legal representative, within fifteen days after the hearing is concluded. The action of the Board of Appeals is final. A quorum of the Board shall consist of a majority of the members of the Board.