On remand from the Supreme Court, this Court of Appeal decision affirms the trial court’s decision not to award statutory penalties under either Lab. Code 203 (failure to pay wages on termination of employment) or 226 (wage statements) for the employer’s failure to pay and include in the wage statement, premium pay for missed meal breaks. Under the statutes, the employer is penalized only for “willfully” failing to pay wages or “knowingly and intentionally” violating the wage statement requirements. Both standards are undefined in the statute, though a DLSE regulation defines “willfully” for purposes of section 203. The decision concludes that under both statutes the employer is not penalized if it fails to pay or provide a statement because it has a good faith defense to payment that is legally and factually supported even if not ultimately successful. Substantial evidence supported the trial court’s finding that the employer in this case met that standard.