28 COR 40-4368 [20,025R]
PENALTY - EMPLOYER NOT OUT OF BUSINESS
The Appeals Board reversed an ALJ decision setting aside penalties assessed an employer whose business changed hands. The Board found that the business had continued uninterrupted, with the same principal involved, and did not warrant the same consideration as a business which has entirely ceased to operate in the state.
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Digest of COSHAB's Decision After Reconsideration dated April 20, 2001, Docket Nos. 96-R3D1-2695 to 2699.
Marcy V. Saunders and Gerald P. O'Hara, Members.
The Appeals Board reversed the ALJ decision of September 23, 1997 [Digest 19,151], which had granted Emplo
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