(a) Each employer shall keep employment records that are accurate and contain information that the Secretary or Board of Appeals requires.
(b) The Secretary or Board of Appeals may inspect and copy at any reasonable time and as often as necessary:
(1) any record that an employer is required to keep under this section; and
(2) cash disbursement journals, check registers, tax returns, and other documents that corroborate or supplement those records.
(c) As necessary for the effective administration of this title, the Secretary or Board of Appeals may require that:
(1) an employer submit any report with respect to individuals it employs; and
(2) the report be made under oath.
(d) (1) Except as provided in paragraph (2) of this subsection, the Secretary and Board of Appeals may not publish or allow public inspection of information obtained under this section in any manner that reveals the identity of the employer except to public employees in the performance of their public duties.
(2) (i) The Secretary and Board of Appeals may allow inspection of information obtained under this section to any agent of a child support enforcement unit if the agent is under contract with the unit for the purposes of establishing and collecting child support obligations from and locating individuals owing such obligations.
(ii) The agent of the unit shall comply with safeguards established by the United States Department of Labor and the Secretary and is subject to the penalties under § 8-1305(c) of this title.
(3) To the extent necessary for proper presentation of a claim, the Secretary or Board of Appeals shall provide information from the records to a claimant at a hearing before a special examiner, hearing examiner, the Secretary, or the Board of Appeals.