An employer shall report wages of employees covered by this chapter to the department in a manner and form as prescribed by the department. If the wages reported by an employer appear to be a distortion of the normal wage progression pattern for an employee, the department may request that the employer provide documentation indicating that the wages were not misreported for the purposes of causing an increase in the retirement allowance or other payments authorized to be made by this chapter. If the department determines that the wages of an employee were misreported, the employer shall prepare and file wage adjustments allocating the wages to the proper wage reporting period.
2000 Acts, ch 1077, §25
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