72-922 AUDIT OF PAYROLLS.
WORKER’S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION
CHAPTER 9
STATE INSURANCE FUND
72-922. Audit of payrolls. Every employer who is insured in the state insurance fund shall keep a true and accurate record of the number of his employees and the wages paid by him to each employee, and shall furnish to the manager, upon demand, a sworn statement of the same. Such record shall be open to inspection at any time and as often as the manager shall require to verify the number of employees and the amount of payroll.