39-2-1605. Books, records, and payrolls open to inspection -- penalty for refusal -- subpoenas. (1) The books, records, and payrolls of an employer pertinent to the administration of this chapter must be open to inspection by the department or an authorized employee of the department on 3 business days' notice for the purpose of ascertaining adherence to the provisions of 39-2-1603. Refusal on the part of an employer to submit the books, records, and payrolls for inspection must subject the offending employer to a penalty not exceeding $500 for each offense.

(2) In addition to the remedy provided in subsection (1), the department may issue subpoenas and compel testimony to produce evidence, including books, records, papers, documents, and other objects that may be necessary and proper regarding an investigation or proceeding under this part. In case of disobedience of a subpoena issued and served or the refusal of a witness to testify as to a matter for which the witness may be interrogated in a proceeding before the department, the department may apply to a district court for an order to compel compliance with the subpoena or testimony. Disobedience of the court's order constitutes contempt of court.