b. Each construction employer shall maintain original payroll records for each of its employees reflecting the days and hours worked, and the wages paid and benefits provided for such hours worked, and shall retain such records for no less than 6 years after the work is performed. No later than the end of each fiscal quarter, as determined by the comptroller, a construction employer shall provide a certified original payroll record reflecting the days and hours worked, and the wages paid and benefits provided for such hours worked by each construction worker on a housing development project in the manner of electronic recording determined by the comptroller. A failure to maintain or provide such records as required shall create a rebuttable presumption that the covered employer did not pay its employees the wages and benefits required under this section. Upon the request of the comptroller or the city, the covered employer shall provide within 5 days such documents, subscribed and sworn to or affirmed by him or her as true under the penalties of perjury, as may be deemed necessary to adequately enforce the provisions of this chapter, including, but not limited to, notices required under subdivisions 1 and 2 of section 195 of the labor law or copies of the notification of essential benefits required by this chapter. Any person who willfully fails to file such records with the comptroller within the time specified in this section shall be subject to a civil penalty of $1,000 per day.