(1) An employer shall give to the Minister in writing in respect of any person who is or was in his or her 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 give under subsection (1) and prescribe the manner in which those particulars shall be so given.
(3) A person who fails to comply with this section or regulations made under subsection (2) is guilty of an offence.