Each employer shall keep employment records that are accurate and contain information that the Secretary or Board of Appeals requires. The Secretary or Board of Appeals may inspect and copy at any reasonable time and as often as necessary: any record that an employer is required to keep under this section; and cash disbursement journals, check registers, tax returns, and other documents that corroborate or supplement those records. As necessary for the effective administration of this title, the Secretary or Board of Appeals may require that: an employer submit any report with respect to individuals it employs; and the report be made under oath.