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The Nepalese visa regulations state that multiple-entry tourist visas for up to 90-days can be obtained both on arrival, as well as by applying prior to travelling. The application to the Director General is however required to renew the visa within the same visa year. Quoting from the linked website:
The visa fees are summarised in Appendix 9 of the regulations and are of:
Note however that as of June 2014 Visa on arrival facilities in Nepal are not available to Nigeria, Ghana, Zimbabwe, Cameroon, Swaziland, Somalia, Ethiopia, Liberia, Iraq, Palestine and Af*ganisthan nationals.