The director of the division of finance may promulgate rules and regulations to provide for the continuity of the management and business of an association in the event of a national emergency declared by the President of the United States or the person performing the President’s functions, or a nuclear, atomic or other disaster making it impossible or impracticable for an association to conduct its business in strict accord with applicable provisions of law, its bylaws or its charter.  The association and its directors, officers and employees shall not be liable to any person by reason of the failure to perform or the delay in performing any contractual, statutory, or other duty when the failure or delay is caused by any such emergency.