The worksheet used to calculate penalties for failure to maintain required workers’ compensation coverage provides a credit against the assessed penalty for the initial premium payment made to secure coverage. The time for an employer to produce records after a request from the department is 28 days. If records are not produced in that time employee payroll is imputed to be two times the Florida average weekly wage. The time period to produce additional records after service of the first amended order of penalty assessment is 20 days.