(a) Uninsured Employers in Non-Injury Cases. When issuing a one hundred ($100) dollar Penalty Assessment Order against an uninsured employer, the number of employees employed by such employer, and not necessarily those actually working at the time, in non-injury cases shall be ascertained by the Division at the time the Stop Order is served.
(b) Uninsured Employers in Injury Cases.
(1) After the issuance of a final decision of the Workers' Compensation Appeals Board, the Appeals Board shall mail to the uninsured employer and the Division a copy of the final decision and notice of the provisions of Labor Code Sections 3710.1 and 3722 which require such employer to pay penalties of one hundred ($100) dollars per employee and five hundred ($500) dollars per employee in non-compensable and compensable cases, respectively.
(2) In order to establish the number o employees, such employer shall submit to the Division within ten (10) days after service of the aforementioned documents by the Workers' Compensation Appeals Board, a verified statement of the number of employees in his employ on the date of injury.
(3) If such employer fails to submit to the Division a verified statement indicating the number of employees employed or if the Division disputes the accuracy of such verified statement, on the date of injury the Division shall issue a Penalty Assessment Order using such information regarding the number of such employees as the Division may have or otherwise obtain.
(4) Notice of the Penalty Assessment Order shall be mailed to the employer at his residence or usual place of business by registered or certified mail.
(5) The employer to whom the assessment is directed may file within twenty (20) days after receipt thereof a verified petition in writing, objecting to the assessment and setting forth the grounds for his objection.
(6) If such employer does not file a petition with the Division within said twenty (20) days, such assessment shall become conclusive and the amount thereof shall be due and payable from the employer so assessed to the Division for deposit in the State Treasury to the credit of the Uninsured Employers Fund.
NOTE: Authority cited: Sections 55 and 3710, Labor Code. Reference: Sections 3700, 3710, 3710.1, 3710.2, 3711, 3712, 3713, 3714, 3718, 3722, 3723, 3725, 3726 and 3727, Labor Code.