87.11B  Obligation to assist an examination — oaths.
  If a self-insured employer is being examined, the officers, employees, or agents of the employer shall produce for inspection all books, documents, papers, and other information concerning the affairs of the employer and shall otherwise assist in the examination to the extent possible. The commissioner of insurance, or the commissioner’s legally authorized representative in charge of the examination, may administer oaths and take testimony bearing upon the affairs of an employer under examination.
91 Acts, ch 160, §6
; 
92 Acts, ch 1163, §19