§ 65-04-13 — Books, records, and payrolls of employers subject to audit and inspection - Penalty for refusal to permit inspection

Penalty for refusal to permit inspection.
All books, records, and payrolls of the employers of the state, showing or reflecting in any
way upon the amount of wage expenditure of the employers, are open always for inspection by
the organization or any of its traveling auditors, inspectors, or assistants for the purpose of
ascertaining the correctness of the reports, wage expenditures, the number of employees, and
any other information necessary for the organization to administer this title. An employer who
refuses to submit the employer's books, records, and payrolls for inspection by the organization,
or its auditor, inspector, or assistant presenting written authority from the organization, is subject
to a penalty of five hundred dollars for each offense. The organization shall collect the penalty
by civil action in the name of the state and shall deposit a penalty collected under this section to
the credit of the fund.