40 COR 40-6971 [¶22,241]
PENALTIES - FAILURE TO REPORT SERIOUS INJURY
Cal. Code Regs, tit. 8, § 342(a) (2013) - Employer failed to timely report a serious injury to the Division. However, the ALJ found penalty reduction appropriate.
FINANCIAL HARDSHIP - NOT ESTABLISHED
Employer failed to establish financial hardship sufficient to warrant further penalty relief.