(a) An employer who hires or rehires an employee shall send the Department of Labor, not later than 20 days after the date the employer hires or rehires the employee, or on a semimonthly basis of not less than 12 days nor more than 16 days apart if reporting electronically or magnetically, the following information:
(1) The employee's name, address and social security number; and
(2) The employer's name, address and federal tax identification number. The Commissioner of the Department of Labor, in consultation with the Attorney General, may require that additional data elements be reported pursuant to this section.
(b) The information required to be submitted pursuant to subsection (a) of this section shall be made on a W-4 form, or, at the option of the employer, an equivalent form which contains all of the required information set out in subsection (a) of this section, and may be transmitted by 1st class mail, magnetically, or electronically.
(c) An employer who has employees in two or more states and who transmits new hire reports electronically or magnetically may comply with this section by designating one of the states in which there is an employee and transmitting the report of new hires to that state. A multi-state employer who elects to report to only one state shall give written notice of the state to which the employer will transmit new reports, as required by 42 U.S.C. 653A(B)(1)(B). This notice must be transmitted to the Secretary of the Department of Health and Human Services.
(d) The Department of Labor shall establish a New Hire Directory, and shall:
(1) Enter the information provided pursuant to subsection (a) of this section into the New Hire Directory within 5 business days after receiving the information; and
(2) Within 2 business days after entry, the Department of Labor and the Division, pursuant to an interagency agreement, shall:
(A) conduct an automated comparison of the social security numbers of employees as reported by employers and the social security numbers appearing in the records of the Paternity and Child Support Division's State Case Registry, and when an information comparison reveals a positive match between an individual's social security number and the child support records, provide the information collected pursuant to subsection (a) of this section to the Division; and
(B) if the child support record contains a current order for support, and if the case is otherwise eligible for income withholding pursuant to this chapter, the Paternity and Child Support Division shall transmit a wage withholding notice pursuant to sections 355 and 357 of this chapter.
(e) Within three business days after information is entered into the New Hire Directory pursuant to subsection (d)(1) of this section, the Department of Labor shall furnish said information to the National Directory of New Hires, in a manner and format consistent with federal law and regulation, and, on a quarterly basis, furnish extracts of the reports required under the Social Security Act, 42 U.S.C. Sec. 303(a)(6), to be made to the Secretary of Labor concerning the wages and unemployment compensation paid to individuals to the National Directory of New Hires, by such dates, and in such format, and containing such information as specified by federal law and regulation. The information submitted on the quarterly reports shall also be transferred to the Department of Labor's New Hire Directory.
(f) The Department of Labor shall make information contained in the New Hire Registry available to the following entities:
(1) Virgin Islands agencies responsible for administering Income and Eligibility Verification System programs specified in section 1137(b) of the Social Security Act for the purpose of verifying program eligibility, including but not limited to TANF, Medicaid program, Unemployment Compensation program and Food Stamp program; and
(2) Virgin Islands agencies operating employment security and workers compensation programs for the purpose of administering the programs.
(g) Any employer who fails to report the hiring or rehiring of an employee as required by this section is subject to:
(1) a civil penalty not to exceed $5,000, for each new hire or rehired employee not reported; or
(2) a criminal penalty of $5,000, or one year imprisonment, or both such fine and imprisonment, if the failure to report is intentional and is the result of an agreement between the employer and the employee not to supply the required information or to supply false or incomplete information.
(h) The Department of Justice is authorized to file actions for penalties in Superior Court, and any fines assessed by the Court shall be payable to the Paternity and Child Support Division.