PENALTIES - FAILURE TO REPORT SERIOUS INJURY Cal. Code Regs, tit. 8, § 342(a) (2009) - The ALJ deemed excessive a $5,000 penalty for Employer’s failure to timely report a fatal injury accident to the Division, and reduced it to $100. FINANCIAL HARDSHIP Employer established that its financial condition justified reduction of the proposed penalty for failure to ensure use of personal protective equipment and barriers or approved insulating material.