38 COR 40-6575 [¶ 21,816]
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 did not believe that the injury was reportable, but the circumstances warranted penalty reduction.
FINANCIAL HARDSHIP
Employer established financial hardship sufficient to justify additional penalty reductions.