38 COR 40-6573 [¶ 21,813]
PENALTIES - FAILURE TO REPORT SERIOUS INJURY
Cal. Code Regs, tit. 8, § 342(a) (2011) - Employer failed to report a serious injury to the Division because it was unaware of its obligation to do so. The circumstances warranted penalty reduction.
FINANCIAL HARDSHIP
Employer established financial hardship sufficient to justify additional penalty reductions.