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J. E. Merit Constructors12/28/2001
for unearned wages (and nothing in this opinion should be construed to condone the attempted deception), but they do not constitute a violation of section 1208. Therefore, the WCJ erred in finding that Mr. Smith had forfeited his right to workers' compensation benefits as a result of his false statements. We hereby remand this matter to the Workers' Compensation Administration for a determination of the benefits due Mr. Smith, including penalties and attorney's fees, if any. Because we have found that Mr. Smith did not violate section 1208 resulting in a forfeiture of his workers' compensation benefits, we do not need to address the issues raised in the appeal by J. E. Merit concerning restitution and civil penalties.
CONCLUSION
For the foregoing reasons, we reverse the decision of the workers' compensation judge determining that Eric J. Smith violated La. R.S. 23:1208 and forfeited all workers' compensation benefits. We further remand this matter to the workers' compensation administration for a determination of the amount of benefits due to Eric J. Smith, including penalties and attorney's fees, if any. The appeal of J. E. Merit Constructors, Inc. seeking restitution and civil penalties is hereby dismissed. All costs of this appeal are assessed to J. E. Merit Constructors, Inc.
REVERSED AND REMANDED.
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