40 COR 40-6876 [¶22,148]
PENALTIES - FAILURE TO REPORT SERIOUS INJURY
Cal. Code Regs, tit. 8, § 342(a) (2013) - Employer did not report a serious, work-related injury to the Division. A $5,000 penalty was assessed.
FINANCIAL HARDSHIP - NO PENALTY REDUCTION
Employer did not meet its burden regarding the financial hardship defense.