§ 22-4-19-7 — Records; examination

In any case where an employing unit, or any
officer, member, or agent thereof or any other person having possession
of the records thereof, shall fail or refuse upon demand by the
department, the review board, or an administrative law judge, or the
duly authorized representative of any of them, to produce or permit the
examination or copying of any book, paper, account, record, or other
data pertaining to payrolls or employment or ownership of interests or
stock in any employing unit, or bearing upon the correctness of any
contribution report, or for the purpose of making a report as required
by this article where none has been made, then and in that event the
department, the review board, or the administrative law judge, or the
duly authorized representative of any of them, may by issuance of a
subpoena require the attendance of such employing unit, or any officer,
member, or agent thereof or any other person having possession of the
records thereof, and take testimony with respect to any such matter and
may require any such person to produce any books or records specified
in such subpoena.
Formerly: Acts 1947, c.208, s.2007. As amended by
P.L.144-1986, SEC.112; P.L.135-1990, SEC.18; P.L.290-2001,
SEC.16; P.L.108-2006, SEC.40; P.L.175-2009, SEC.34; P.L.171-2016,
SEC.26.