Employer claims to have sent W-2, have my address and I have received nothing?

I have contacted my former employer numerous times, and they said they mailed out my W-2 to my correct address, but it has been two weeks and I have nothing in the mail. I contacted them again, and they said they do not have a W-2 they kept on file, so they cannot resend me one. I thought legally employers had to keep one on file for four years. I am going to be contacting the IRS in regards to this, but from what I have been reading if they claimed to have mailed it, it very well may be they do not have to send another one. I am still going to file a complaint, but unfortunately I do not have a last pay stub, I have one in the middle of my employment time here. My question is can they get in trouble for not having it on file because I thought they had to keep it for quarterly reviews? They said they have to pay for extra copies of it, but I am wondering why they do not have one on file there, also the owner of the buisness owes hundreds of thousands of dollars to the IRS, that he has not payed and they have contacted him numerous times without success. I want to get him in trouble for doing this, because I beleive it is illegal that he does not have my copy on file. I should not be penalized for their incompetence.