(1) An employer shall furnish to the Minister in writing in respect of any person who is or was in his employment such particulars, including particulars as to periods of employment, as are required by the Minister to enable determination or review of a claim to any benefit by or in respect of that person.
(2) Regulations may specify the particulars which an employer shall furnish under subsection (1) and prescribe the manner in which such particulars shall be so furnished.
(3) A person who fails to comply with this section or regulations made under subsection (2) shall be guilty of an offence.