(2) For purposes of determining the accuracy of assessments paid or due to the commission, the commission, or a person authorized by the commission, may:
(a) Make an inspection during normal business hours of the business premises of a person required to pay or collect an assessment; and
(b) Audit the records of a person required to pay or collect an assessment.
(3) For purposes of determining the accuracy of assessments paid or due to the commission, the commission may issue a subpoena for the production of any books, records or documents related to the payment or collection of an assessment to a person required to pay or collect the assessment.
(4) If an audit determines that a person is delinquent in the payment or collection of an assessment, the person shall pay the cost of the audit, not to exceed an amount equal to the delinquent assessment. [2021 c.216 §22]
Note: See note under 571.400.