42 COR 40-7321 [¶22,531]
PENALTIES – FAILURE TO REPORT SERIOUS INJURY
Cal. Code Regs, tit. 8, § 342(a) (2015) – Employer failed to establish that assessment of a $5,000 penalty for its failure to report a serious injury would result in a miscarriage of justice.
FINANCIAL HARDSHIP – NO PENALTY REDUCTION
Employer failed to support its claim of financial hardship. Consequently, no penalty reduction for failure to report a serious injury was allowed.