(a) The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2.
(b) In addition to the other powers granted the Mayor under this subchapter, the Mayor may:
(1) For reasonable cause, waive penalties and interest in whole or in part;
(2) Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and
(3) Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.