Any employer, insurance carrier, or self-insured employer who knowingly and willfully fails or refuses to send any report required by § 702.201, or who knowingly or willfully makes a false statement or misrepresentation in any report, shall be subject to a civil penalty not to exceed $24,017 for each such failure, refusal, false statement, or misrepresentation for which penalties are assessed after January 23, 2019. The district director has the authority and responsibility for assessing a civil penalty under this section.