FINANCIAL HARDSHIP – EMPLOYER OUT OF BUSINESS The ALJ found that Employer was no longer in business and was entitled to penalty relief based on financial hardship. On reconsideration, the Board found that Employer failed to show that the requested financial hardship relief would further the purposes of the Cal/OSH Act. Moreover, the Board found that such relief would undermine the deterrent effect of civil penalties. The Board affirmed the penalties in their full amount, as adjusted by the Division at hearing.
