(1) issue, amend, and repeal from time to time reasonable regulations to assist in the administration and enforcement of this chapter, provided however, that those rules may not in any way alter, abridge or condition the express terms of this chapter;

(2) for cause shown, waive, reduce, or compromise any of the taxes, penalties, interest, or other amounts provided in this chapter;

(3) delegate to any agent or employee under their supervision such powers as the Commissioner or Secretary may deem necessary to carry out efficiently the provisions of this chapter;

(4) require any person required to pay the tax imposed by this chapter to keep detailed records of the description, volume, and destination of hazardous waste handled by such person and to furnish that information upon request to the Commissioner or Secretary; and

(5) require the attendance of, the giving of testimony by, and the production of any books and records of any person believed to be liable for the payment of tax or to have information pertinent to any matter under investigation by the Commissioner or the Secretary. The fees of witnesses required to attend any hearing shall be the same as those allowed witnesses appearing in the Superior Court, but no fees shall be payable to a person charged with a tax liability under this chapter. Any Superior judge may, upon application of the Commissioner or the Secretary, compel the attendance of witnesses, the giving of testimony, and the production of books and records before the Commissioner or the Secretary in the same manner, to the same extent, and subject to the same penalties as if before a Superior Court.