(a) An employer who employs an employee who is paid in accordance with § 32-1003(f) shall submit a quarterly wage report within 30 days of the end of each quarter to the Mayor certifying that the employee was paid the required minimum wage.
(b)
(1) The Mayor shall create an Internet-based portal for online reporting of the quarterly wage reports required by subsection (a) of this section.
(2) An employer shall submit its quarterly wage reports online unless the employer claims that online reporting creates a hardship, in which case the employer shall submit its reports in hard-copy form.
(3) The Mayor shall provide reporting requirements training to educate employers about the reporting requirements and use of the Internet-based portal.
(c) The Mayor shall:
(1) Perform random reporting audits after each quarterly report deadline to ensure compliance; and
(2) Submit an annual report to the Secretary to the Council of the compliance data collected.