23-722. Reports of employing unit; information
confidential; report of banking institution; disclosure of
information; classification
A. The department, the appeals board or an appeal tribunal may require from an
employing unit sworn or unsworn reports with respect to persons employed by it which it
deems necessary for the effective administration of this chapter. Information thus
obtained shall not be published or open to public inspection, other than to public
employees in the performance of their duties or to an agent of the department designated
as such in writing for the purpose of accomplishing certain of the department's
functions, in any manner revealing the employing unit's identity, but a claimant at a
hearing before an appeal tribunal, the appeals board or the department shall be supplied
with the information from the records to the extent necessary for the proper presentation
of his claim.
B. The department may request the comptroller of the currency of the United States
to make an examination of the correctness of any return or report of a national banking
association rendered pursuant to this chapter and may in connection with such request
transmit the report or return to the comptroller of the currency of the United States as
provided in section 3305 of the federal internal revenue code.
C. An employee or an agent of the department who violates any provision of this
section is guilty of a class 3 misdemeanor.
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