291. For the purposes of this chapter, the employer shall declare to the Commission the gross wages of the employer’s workers and the other information prescribed by regulation, in the manner, subject to the conditions and within the time also prescribed by regulation.
The employer or a representative of the employer who has personal knowledge of the information given shall attest to its accuracy if so required by regulation.
1985, c. 6, s. 291; 2006, c. 53, s. 7.