"O.C.G.A. § 34-9-221(d) provides 'if the employer controverts the right to compensation, it shall file with the Board, on or before the twenty-first day after knowledge of the alleged injury or death, a [WC-1] notice … stating that the right of compensation is controverted [the period] " O.C.G.A. § 34-9-108(b)(2) provides': if any provision of the Code § 34-9-221, without reasonable grounds, is not complied with and a claimant engages the services of an attorney to enforce his or her rights under the Code Section and the claimant prevails, the reasonable quantum merit fee of the attorney, as determined by the Board, and the cost of the proceedings may be assessed against the employer."
See Rules and Regulations of the State Board of Workers' Compensation, Rule 221(d) "Failure to file the form [WC-1] …before the twenty-first day after knowledge of the injury or death may subject the employer/insurer to assessment of penalties or attorney fees. Because the employer did not offer an explanation for non-compliance with O.C.G.A. § 34-9-221(d), consequently, the evidence supports a finding that such non-compliance was without reasonable grounds. Bennett-Murray, Inc. v. Barnes, 222 Ga. App. 137, 473 S.E.2d 166 (1996). All cited in Milliken & Co. v. Poythress, 257 Ga. App. 586, 571 S.E.2d 569 (2002).