Labor Code 3722(b) authorizes the Department to assess a penalty against an employer whom, it determines, lacked worker’s compensation coverage for a period in excess of one week during the calendar year preceding the determination.  Held, while on its own “calendar year” might be ambiguous as to the start date of the calendar year (i.e., Jan. 1 or some other date), when used in combination with “preceding the determination,” it is clear that the Legislature meant the 12 months immediately preceding the determination of lack of insurance rather than a Jan. 1 to Dec. 31 calendar year.

California Court of Appeal, First District, Division 5 (Bruiniers, J.); October 26, 2016 (partial publication); 2016 WL 6248438