Refusal of employer to produce document for audit; order to compel; penalty for failure to comply with order.
1. If an employer refuses to produce any book, record, payroll report or other document in conjunction with an audit conducted by a private carrier or the Department of Taxation to verify the employer’s premium, the Administrator may issue a subpoena to require the production of that document.
2. If an employer refuses to produce any document as required by the subpoena, the Administrator may report to the district court by petition, setting forth that:
(a) Due notice has been given of the time and place of the production of the document;
(b) The employer has been subpoenaed by the Administrator pursuant to this section; and
(c) The employer has failed or refused to produce the document required by the subpoena,
Ê and asking for an order of the court compelling the employer to produce the document.
3. Upon such petition, the court shall enter an order directing the employer to appear before the court at a time and place to be fixed by the court in its order, the time to be not more than 10 days after the date of the order, and to show cause why he has not produced the document. A certified copy of the order must be served upon the employer.
4. If it appears to the court that the subpoena was regularly issued by the Administrator, the court shall enter an order that the employer produce the required document at the time and place fixed in the order. Failure to obey the order constitutes contempt of court.
Last modified: February 25, 2006