37 COR 40-6405 [¶ 21,631]
PENALTIES - FAILURE TO REPORT SERIOUS INJURY
Cal. Code Regs, tit. 8, § 342(a) (2010) - Employer reported an employee’s serious injury to the Division nearly two years late, but demonstrated that a penalty reduction was warranted.
FINANCIAL HARDSHIP
Employer established financial hardship sufficient to justify a reduction of penalties.