(a)      (1)      Each employer shall keep each record that the Commissioner requires on:

                  (i)      wages of employees;

                  (ii)      job classifications of employees; and

                  (iii)      other conditions of employment.

            (2)      An employer shall keep the records required under this subsection for the period of time that the Commissioner requires.

      (b)      On the basis of the records required under this section, an employer shall make each report that the Commissioner requires.