The chief financial officer shall have power to adopt rules and regulations not inconsistent with the terms of this chapter for the purpose of carrying out and enforcing the payment of the tax herein levied; and copy of such rules and regulations shall be on file and available for public examination in the chief financial officer's office. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this chapter. (Ord. 1303-09, 11-16-2009)