Arizona Revised Statutes

Ariz. Rev. Stat. § 23-926 (2026)

Inspection of employer records; noncompliance by employer; penalty

✓ current as of May 2026
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A. 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.

Notes of Decisions
Cited in 3 cases, 1967–1975 · leading case: Springer v. Indus. Comm'n, 533 P.2d 1166 (Ariz. Ct. App. 1975).
Springer v. Indus. Comm'n, 533 P.2d 1166 (Ariz. Ct. App. 1975). · cites it 20× “" A.R.S. § 23-926 refers to "All books, records and payrolls of the employer showing or reflecting in any way the wage expenditure of the employer.”
Indus. Comm'n v. Jordan, 448 P.2d 895 (Ariz. Ct. App. 1968). · cites it 2× “If any employer fails, delays or refuses to report his payroll, the lien shall continue in full force and effect * * A.R.S. § 23-926 is as follows: “A. All books, records and payrolls of the employer showing or reflecting in any way the wages expenditure of the employer shall…”
Martin v. Indus. Comm'n, 422 P.2d 178 (Ariz. Ct. App. 1967). · cites it 2× “” A.R.S. § 23-926 provides that: “A. All books, records and payrolls of the employer 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…”
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