The authority to administer the provisions of this article is vested in the finance director, who shall prescribe forms and reasonable rules and regulations in conformity with this article for the making of returns, the ascertainment, assessment and collection of the tax imposed under this article, and the proper administration and enforcement of this article. The finance director shall have the sole discretion to determine whether to enforce the provisions of this article in the municipal court or through the administrative review process set forth in this article. (Code 1979, § 36-151)