Ohio § 4123.24

§ 4123.24.

Every employer amenable to this chapter shall keep, preserve, and maintain complete

records showing in detail all expenditures for payroll and the division of such expenditures

into the various divisions and classifications of the employer's business.  The records shall be preserved for at least five years after the respective times

of the transactions upon which the records are based. All books, records, papers, and documents reflecting upon the amount and the classifications

of the payroll expenditures of an employer shall be kept available for inspection

at any time by the bureau of workers' compensation or any of its assistants, agents,

representatives, or employees.  If an employer fails to keep, preserve, and maintain the records and other information

reflecting upon payroll expenditures, fails to make the records and information available

for inspection, or fails to furnish to the bureau or any of its assistants, agents,

representatives, or employees, full and complete information in reference to expenditures

for payroll when the information is requested, the bureau may determine the amount

of premium due from the employer upon such information as is available to it, and

its findings are prima-facie evidence of the amount of premium due from the employer.