Labor Code §226.8 penalizes the willful misclassification of employees as independent contractors. What civil penalty does it impose for a violation that is NOT part of a pattern or practice?

Explanation

Labor Code §226.8(b) sets a civil penalty of not less than $5,000 and not more than $15,000 for each willful misclassification violation. (b) is the §226.8(c) tier, which applies only where the Labor Commissioner or a court finds the employer engaged in a pattern or practice of misclassification - the right numbers attached to the wrong subdivision. (c) is a plausible lowball drawn from ordinary Labor Code penalty ranges. (d) reads the top of the range as a fixed amount; both tiers are ranges, and the penalty is assessed per violation, on top of the back wages and taxes owed.