(a) Every employing unit, whether or not liable to pay contributions under § 51-103, shall keep such true and accurate work records with respect to all individuals employed by it as the Director may prescribe. Such records shall be open to inspection by the Director and shall be subject to being copied by the Director or the Director’s authorized representative at any reasonable time and as often as may be necessary.
(b) The Director may require from any employing unit any sworn or unsworn reports in connection with its business, covering employment, employees, wages, earnings, unemployment and related matters, as the Director deems necessary to the effective administration of this subchapter. Except as hereinbefore provided in § 51-113(f), information thus obtained may not be divulged. Any person who violates any provision of this section or § 51-113(f) shall be fined not less than $20 nor more than $200 or imprisoned not longer than 90 days, or both.