(a) Every employer of a child under seventeen (17) years of age, whether partially or fully exempted from the Minimum Wage Act of the State of Arkansas, Arkansas Code § 11-4-201 et seq., shall maintain complete and accurate records which must contain the following for each employee under seventeen (17) years of age:

1. (1) Name in full;
2. (2) Home address, including zip code and telephone number;
3. (3) Date of birth;
4. (4) Occupation;
5. (5) Rate of pay;
6. (6) Entertainment work permit issued pursuant to 11 CAR § 12-402 herein;
7. (7) Hours worked each workday, including starting time and ending time; and
8. (8) Total hours worked each workweek.

(b) The records required by subsection (a) of this section are in addition to and not in lieu of other records or writings required by the Minimum Wage Act of the State of Arkansas, Arkansas Code §§ 11-4-201 – 11-4-219, and any rules promulgated thereunder, including without limitation records or writings concerning:

1. (1) Gross wages;
2. (2) Wage deductions;
3. (3) Cost of meals and lodging;
4. (4) Tip credits; or
5. (5) Commissions.