When a monthly or quarterly return is not filed by an employer and the fees are not paid, the employee for whom no return has been filed and no payment has been made shall file a return with the revenue commissioner on or before the first day of the second month following the end of each monthly or quarterly period, showing in the return his or her gross receipts subject to fees for the month or quarter. He or she shall also file a return with the revenue commissioner on or before January 31 of each year in which his or her employer has failed to file any monthly or quarterly return required in the preceding calendar year, showing on the return the gross receipts subject to fees during the preceding calendar year. If, for any reason, all fees were not withheld by the employer from the gross receipts, the employee shall file each return required on a form obtainable at the office of the revenue commissioner. In addition to the gross receipts earned by the employee, the return shall show any other information as may be required by the revenue commissioner. Each person making a return, at the time of filing, shall pay the county the amount of fees due minus any portion of the fees deducted at the source. Each employee shall keep accurate records of all compensation, deductions, fees, payments, and returns. The records shall be kept and maintained by each employee for not less than five years subsequent to the date such compensation was earned.
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