PENALTIES - FAILURE TO REPORT SERIOUS INJURY Cal. Code Regs, tit. 8 § 342(a), Labor Code § 6409.1(b) (2012) - The Board stated that a strictly “all or nothing” penalty is not required by the statute and an unnecessarily extreme means to use to determine a penalty. And, as it is inconsistent with the rest of the penalty-setting scheme in the Cal/OSH Act, an “all or nothing” scheme was not the legislative intent for all violations of the reporting requirement, even minor ones.