23-926. Inspection of employer records;
noncompliance by employer; penalty


A. All books, records and payrolls of the employer, including nonconfidential
employer records on file with other state or local governmental agencies, showing or
reflecting in any way the wage expenditure of the employer shall always be open for
inspection by the commission or its assistants to ascertain information necessary for its
administration of the law.


B. An employer who refuses to submit his books, records and payrolls for inspection
as provided by this section is liable for a penalty of five hundred dollars for each
offense which shall be collected by a civil action in the name of the state, and the
recovery shall be paid to the state general fund. The commission may recover reasonable
attorney fees incurred pursuant to this section.