2006 New York Code - Maintenance, Audit, And Report Of Remuneration And Employment Records.

 
    §  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.