§ 575. Maintenance, audit, and report of remuneration and employment
records. 1. Requirements. Every employer shall keep a true and accurate
record of each person employed by him, the name and social security
account number, and the amount of remuneration paid to each, and such
other records as are necessary under this article in the manner
prescribed by regulations of the commissioner and shall furnish to the
commissioner, upon demand, a sworn statement of the same. Such records,
together with all other records reflecting or bearing upon them, shall
be open to inspection at any time and as often as may be necessary to
verify the number of employees, the periods of their employment, and the
amount of their remuneration. Every employer shall report information
from such records at such time and in such manner as the commissioner
may by regulation prescribe. Any employer who shall violate any of the
provisions of this section or who shall wilfully falsify any record
which he is required to maintain or who shall wilfully file a false
report shall be guilty of a misdemeanor.

4. Collection and disposition of penalties. Any penalty pursuant to
the provisions of this section shall be assessed, collected, and paid
into the fund in the same manner as if it were a deficiency, in
accordance with the provisions of this title.