Arkansas Code Title 11. Labor and Industrial Relations § 11-4-217. Records kept by employer

(a) Every employer subject to any provision of this subchapter or of any rule issued under this subchapter shall make and keep for a period of not less than three (3) years in or about the premises wherein any employee is employed a record of the name, address, and occupation of each of his or her employees, the rate of pay, the amount paid each pay period to each employee, and such other information as the Director of the Division of Labor shall prescribe by rule as necessary or appropriate for the enforcement of the provisions of this subchapter or of the rules under this subchapter.

(b) The records shall be open for inspection or transcription by the director or his or her authorized representative at any reasonable time.

(c) Every employer shall furnish to the director or to his or her authorized representative on demand a sworn statement of the records and information upon forms prescribed or approved by the director.