In addition to the powers granted to the Department in connection with the levy established and imposed under this Division, the Department is hereby authorized and empowered: To make, adopt, and amend such rules and regulations as the Department may deem necessary to implement the provisions of this Division; and To audit the records of any organization relating to gaming activities at casino nights to ensure compliance with the provisions of this Division. In addition to the powers granted to the Director of Finance in connection with the collection of the levy established and imposed under this Division, the Director of Finance is hereby authorized and empowered: To make, adopt, and amend such rules and regulations as the Director of Finance may deem necessary to fully collect the levy imposed under this Division; To compromise disputed claims in connection with the levy imposed under this Division; To compromise claims in connection with the levy in such cases where the Director of Finance finds that the full amount would be uncollectible; and To refund any levy, interest, and penalties paid by any group or organization subject to the levy imposed by this Division in excess of the amount due and payable.