The state agency shall make and publish such rules and regulations, not inconsistent with the provisions of this chapter, as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under this chapter. Such regulations must require the employers to make such reports in such form and containing such information as the state agency may from time to time request, and must require employers to comply with such provisions as the state agency or the secretary of health and human services may from time to time find necessary to assure the correctness and verification of such reports.
N.D.C.C. § 52-10-08