(1) No employer may withhold or divert any portion of an employee’s wages unless:
(a)  The employer is required or empowered to do so by state or federal law; or
(b)  The employer has a written authorization from the employee for deductions for a lawful purpose.
(2)  An employer shall furnish each employee with a statement of deductions made from the employee’s wages for each pay period such deductions are made. The willful failure of any employer to comply with the provisions of this subsection shall constitute a misdemeanor.