702.204 Employer's report; penalty for failure to furnish and or falsifying.
(a) Any employer, insurance carrier, or self-insured employer who knowingly and willfully fails or refuses to send any report required by § 702.201, or who knowingly or willfully makes a false statement or misrepresentation in any report, shall be subject to a civil penalty not to exceed $24,441 for each such failure, refusal, false statement, or misrepresentation for which penalties are assessed after January 15, 2020.
(1) For purposes of failing or refusing to send a report required by § 702.201, an employer, insurance carrier, or selfinsured employer
(i) Acts knowingly if it has actual knowledge of the employeeâ€™s injury or death, that the injury or death is likely covered by the Act, and that a report is required; or if it had reason to know about the employeeâ€™s injury or death, that the injury or death is likely covered by the Act, and that a report is required.
(ii) Acts willfully if it intentionally disregards the reporting requirement or is indifferent to the reporting requirement.
(2) Proof of either a false statement or misrepresentation made knowingly and willfully in a report required by § 702.201 is sufficient to warrant imposition of a penalty under this section.
(b) The district director has the authority and responsibility for assessing the penalty described in paragraph (a) of this section using the procedures set forth at subpart I of this part.
(c) In determining the penalty amount under paragraph (a) of this section, the district director will consider how many penalties, if any, have been assessed against the employer, insurance carrier, or self-insured employer in the two years preceding the most recent reporting violation. In determining the number of prior penalties assessed, the district direct will include penalties assessed against an entityâ€™s parent company, subsidiaries, and related entities. The district director will assess a penalty in an amount equaling the following percentages of the maximum penalty, rounded up to the next dollar.
TABLE 1 TO PARAGRAPH (c)
Number of violations Percentage of maximum penalty assessed
First late/falsified report: 2
Second late/falsified report: 4
Third late/falsified report: 8
Fourth late/falsified report: 16
Fifth late/falsified report: 32
Sixth late/falsified report: 64
Seventh (and above) late/falsified report: 100
85 FR 80611, Dec. 14, 2020