2006 Utah Code - 34A-1-405 — Employer\'s records subject to examination -- Penalty.

     34A-1-405.   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