34A-1-405 (Superseded 07/01/10). Employer's records subject to examination --
Penalty.
(1) All books, records, and payrolls of an employer showing, or reflecting in any way
upon, the amount of the employer's wage expenditure shall always be open for inspection by the
commission, or any of its auditors, inspectors, or assistants, for the purpose of ascertaining:
(a) the correctness of the wage expenditure;
(b) the number of individuals employed; and
(c) other information as may be necessary for the uses and purposes of the commission in
its administration of the law.
(2) If an employer refuses to submit any books, records, or payrolls for inspection, after
being presented with written authority from the commission, the employer is liable for a penalty
of $100 for each offense. This penalty shall be collected by a civil action and paid into the
Uninsured Employers' Fund.
Renumbered and Amended by Chapter 375, 1997 General Session
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Last revised: Thursday, May 28, 2009