California, United States of America
The following excerpt is from Heritage Residential Care, Inc. v. Div. of Labor Standards Enforcement, 120 Cal.Rptr.3d 363, 17 Wage & Hour Cas.2d (BNA) 269, 192 Cal.App.4th 75 (Cal. App. 2011):
At bottom, appellant's claim rests on its erroneous contention that both mental state and conduct must be considered **373 in determining inadvertence. For reasons discussed above, that contention is unavailing. The statute does not require the Labor Commissioner or the court to "attempt to divine the employer's subjective belief about the law." ( Amaral v. Cintas Corp. No. 2, supra, 163 Cal.App.4th at p. 1204, 78 Cal.Rptr.3d 572.)
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