Indiana Code Title 22. Labor and Safety § 22-1-1-15

Sec. 15. (a) Every employer, employee, owner or other person shall furnish to the commissioner of labor any information which the commissioner of labor is authorized to require, and shall make true and specific answers to all questions, whether submitted orally or in writing, which are authorized to be put to him.

(b) Every employer shall keep a true and accurate record of the name, address or occupation of each person employed by him, and of the daily and weekly hours worked by each such person and of the wages paid each pay period to each such person.  Provided however, That the record of the daily and weekly hours worked or of the wages paid shall not be required for any person who:

No employer shall make or cause to be made any false entries in any such record.