PENALTIES - FAILURE TO REPORT SERIOUS INJURY Cal. Code Regs, tit. 8 § 342(a), Labor Code § 6409.1(b) (2012) - The various factors justifying penalty reduction are no longer relevant to the penalty analysis for reporting violations. While the Board retains the ability to impose either a $5,000 penalty or a zero penalty, the facts in this case did not justify a zero penalty. The Board affirmed the penalty of $5,000 assessed in the citation.