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§ 23-722 Reports of employing unit; information confidential; report of banking institution; disclosure of information; violation; classification

AZ Rev Stat § 23-722 (2019) (N/A)
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23-722. Reports of employing unit; information confidential; report of banking institution; disclosure of information; violation; classification

A. The department, the appeals board or an appeal tribunal may require from an employing unit sworn or unsworn reports with respect to persons employed by it which it deems necessary for the effective administration of this chapter. Information thus obtained shall not be published or open to public inspection, other than to public employees in the performance of their duties or to an agent of the department designated as such in writing for the purpose of accomplishing certain of the department's functions, in any manner revealing the employing unit's identity, except that a claimant at a hearing before an appeal tribunal, the appeals board or the department shall be supplied with the information from the records to the extent necessary for the proper presentation of his claim and the employer shall be furnished a complete copy of the case record on request.

B. The department may request the comptroller of the currency of the United States to make an examination of the correctness of any return or report of a national banking association rendered pursuant to this chapter and may in connection with such request transmit the report or return to the comptroller of the currency of the United States as provided in section 3305 of the federal internal revenue code.

C. An employee or an agent of the department who violates any provision of this section is guilty of a class 3 misdemeanor.

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§ 23-722 Reports of employing unit; information confidential; report of banking institution; disclosure of information; violation; classification