No person having an employer's or a contractor's permit shall deliver, or cause to be delivered, or received, any articles or materials for or as a result of industrial homework, unless he shall keep in such form and forward to the department at such intervals, as it may by regulation prescribe, and on such blanks as it may provide, a complete and accurate record of all persons engaged in industrial homework on articles or materials furnished or distributed by him; of all places where such persons work; of all articles or materials furnished and distributed to such persons, described as the department may require; of all goods which such persons have manufactured; of the net cash wages received by each home-worker; of the Social Security number and certificate number of each home-worker; and of all contractors to whom he has furnished articles or materials to be manufactured for him in any home. Records kept pursuant to this section shall be open, at all times, to inspection by the department.
43 P.S. § 491-12