Section 23-926 - Inspection of employer records; noncompliance by employer; penaltyA. All books, records and payrolls of the employer, including nonconfidential employer records on file with other state or local governmental agencies, showing or reflecting in any way the wage expenditure of the employer shall always be open for inspection by the commission or its assistants to ascertain information necessary for its administration of the law.B. An employer who refuses to submit his books, records and payrolls for inspection as provided by this section is liable for a penalty of five hundred dollars for each offense which shall be collected by a civil action in the name of the state, and the recovery shall be paid to the state general fund. The commission may recover reasonable attorney fees incurred pursuant to this section.