The director may promulgate such rules and regulations as are necessary and proper to carry out the provisions of this chapter. Rules and regulations promulgated for subsections 34-25.2-4(q) and 34-25.2-5(b) may contain such factors, classifications, differentiations or other provisions, and may provide for such adjustments and exceptions for any class of transactions as, in the judgment of the director, are necessary or proper to carry out those sections, to prevent circumvention or evasion thereof or to facilitate compliance therewith.