Division of Administrative Hearings, Florida
Filed: Mar. 22, 2004
The issues are whether Respondent was required to obtain workers' compensation coverage for himself pursuant to Section 440.107, Florida Statutes (2002), during the penalty period designated in the Amended Order of Penalty Assessment; and, if so, whether Petitioner should impose a penalty against Respondent in the amount of $120,467.88.Under the current law, Respondent was required either to file for workers` compensation exemption or to carry coverage on himself as an employee of his sole proprietorship. He did not file either one and was liable for the penalty requested by Petitioner.
