34A-1-405 - Employer's records subject to examination -- Penalty. - Utah Statutes

34A-1-405. Employer's records subject to examination -- Penalty.
(1) A book, record, or payroll of an employer showing, or reflecting in any way upon theamount of the employer's wage expenditure shall always be open for inspection by thecommission, or any of the commission's auditors, inspectors, or assistants, for the purpose ofascertaining:
(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 inits administration of the law.
(2) (a) If an employer refuses to submit a book, record, or payroll for inspection, afterbeing presented with written authority from the commission, the employer is liable for a penaltyof $100 for each offense.
(b) A penalty imposed under this section shall be:
(i) ordered under a civil action;
(ii) deposited into the Uninsured Employers' Fund created in Section 34A-2-704 to beused for a purpose specified in Section 34A-2-704; and
(iii) collected by the administrator of the Uninsured Employers' Fund in accordance withSection 34A-2-704.

Amended by Chapter 288, 2009 General Session