Taylor

The Department of Industrial Relations, Division of Labor Standards Enforcement (DLSE), imposed a $179,329.60 penalty, pursuant to Labor Code section 3722, subdivision (b) (hereafter section 3722(b)), against A. Taylor, LLC, for failure to maintain workers’ compensation insurance as required by section 3700. Taylor requested an administrative hearing and then filed a petition for writ of administrative mandamus under section 3725. The petition was dismissed after the trial court sustained DLSE’s demurrer without leave to amend. On appeal, Taylor renews various statutory construction and constitutional challenges to the penalty and section 3722(b). In the published portion of this opinion, we hold “calendar year,” as used in section 3722(b), means the 12-month period immediately preceding a determination that an employer has been uninsured for the requisite period. In the unpublished portion of this opinion, we reject Taylor’s constitutional challenges. We conclude the trial court properly determined the petihon for writ of mandate failed to state a cause of action and affirm.

I. Statutory Background

The purposes of the workers’ compensation scheme are “(1) to ensure…