An employer shall keep for at least 3 years a record of: earned sick and safe leave accrued by each employee; and earned sick and safe leave used by each employee. The Commissioner may inspect a record kept under subsection (a) of this section for the purpose of determining whether the employer is complying with the provisions of this subtitle. An employer that fails to keep accurate records or refuses to allow the Commissioner to inspect a record kept under subsection (a) of this section creates a rebuttable presumption that the employer violated this subtitle. The Commissioner may waive a civil penalty assessed under this subtitle if the penalty was assessed for a violation that was due to an error caused by a third–party payroll service provider with whom the employer in good faith contracted for services.