38 COR 40-6641 [¶ 21,884]
PENALTIES - FAILURE TO REPORT SERIOUS INJURY
Cal. Code Regs, tit. 8, § 342(a) (2011) - Employer did not appeal the existence of the violation, which was established as a matter of law. However, mitigating factors supported reduction of the $5,000 penalty.
FINANCIAL HARDSHIP
Employer established financial hardship sufficient to justify further penalty reduction.