20,453R Big Valley Lumber Company

30 COR 40-4983 [¶ 20,453R]

PENALTIES - FINANCIAL HARDSHIP
The Appeals Board agreed with the ALJ that Employer provided only hearsay evidence, and no documentation of its financial condition or its claim that it had ceased business altogether, to support its claim for financial hardship. Penalties of $35,500 were affirmed.

Digest of COSHAB's Decision After Reconsideration dated January 30, 2003, Docket Nos. 01-R2D3-2189 to 2191.
Marcy V. Saunders and Gerald P. O'Hara, Members.

The Appeals Board affirmed the ALJ decision of September 27, 2002 [

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