(a)
(1) Each employing unit shall keep true and accurate work records, for such periods of time and containing such information as the Director of the Department of Workforce Services may prescribe.
(2) The records shall be open to inspection and be subject to being copied by the director or his or her authorized representatives at any reasonable time and as often as may be necessary.
(b) The director, the Board of Review, and the chair of any appeal tribunal may require from any employing unit any sworn or unsworn reports, with respect to persons employed by it, which he or she or the board deems necessary for the effective administration of this chapter.
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