The Finance Director shall have power to adopt rules and regulations not inconsistent with the provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of such rules and regulations shall be on file and available for public examination in the Finance Director's office. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this chapter. (1969 Code 108.06)