RCW 51.48.040
Inspection of employer's records.
(1) The books, records and payrolls of the employer pertinent to the administration of this title shall always be open to inspection by the department or its traveling auditor, agent or assistant, for the purpose of ascertaining the correctness of the payroll, the persons employed, and such other information as may be necessary for the department and its management under this title.
(2) Refusal on the part of the employer to submit his or her books, records and payrolls for such inspection to the department, or any assistant presenting written authority from the director, shall subject the offending employer to a penalty determined by the director but not to exceed five hundred dollars for each offense and the individual who personally gives such refusal is guilty of a misdemeanor.
(3) Any employer who fails to allow adequate inspection in accordance with the requirements of this section is subject to having its certificate of coverage revoked by order of the department and is forever barred from questioning in any proceeding in front of the board of industrial insurance appeals or any court, the correctness of any assessment by the department based on any period for which such records have not been produced for inspection.
[ 2020 c 277 § 4; 2003 c 53 § 282; 1986 c 9 § 9; 1985 c 347 § 5; 1961 c 23 § 51.48.040. Prior: 1911 c 74 § 15, part; RRS § 7690, part.]
NOTES:
Effective date—2020 c 277 §§ 1-7: See note following RCW 51.48.010.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Structure Revised Code of Washington
Title 51 - Industrial Insurance
51.48.017 - Self-insurer delaying or refusing to pay benefits.
51.48.022 - Failure to secure payment of compensation—Stop work order—Penalty—Rules.
51.48.025 - Retaliation by employer prohibited—Investigation—Remedies.
51.48.030 - Failure to keep records and make reports.
51.48.040 - Inspection of employer's records.
51.48.050 - Liability for illegal collections for medical aid.
51.48.075 - Information and training on premium liability.
51.48.080 - Violation of rules.
51.48.095 - Adjustment for inflation.
51.48.100 - Waiver—Penalty-free periods.
51.48.103 - Engaging in business without certificate of coverage—Unlawful actions—Penalties.
51.48.105 - Failure to apply for coverage of employees—Not applicable, when.
51.48.110 - Decedent having no beneficiaries—Payment into supplemental pension fund.
51.48.120 - Notice of assessment for default in payments by employer—Issuance—Service—Contents.
51.48.131 - Notice of assessment for default in payments by employer—Appeal.
51.48.160 - Revocation of certificate of coverage for failure to pay warrants or taxes.
51.48.170 - Emergency assessment and collection of taxes.
51.48.180 - Emergency assessment and collection of taxes—Distraint and sale of property.
51.48.190 - Emergency assessment and collection of taxes—Conduct of sale.
51.48.220 - Order of execution upon property—Procedure—Sale.
51.48.230 - Order of execution upon property—Enforcement.
51.48.240 - Agents and employees of department not personally liable—Conditions.
51.48.250 - Liability of persons wilfully obtaining erroneous payments—Civil penalties.
51.48.260 - Liability of persons unintentionally obtaining erroneous payments.
51.48.270 - Criminal liability of persons making false statements or concealing information.
51.48.280 - Kickbacks, bribes, and rebates—Representation fees—Criminal liability—Exceptions.
51.48.290 - Written verification by health services providers.