In 2012, Timberline Hardwood Dimensions, Inc. (THD), a company co-owned by Thomas A. Vavra (Thomas Vavra or Mr. Vavra), settled and affirmed Occupational Safety and Health Administration (OSHA) citation items for violations of the same hearing conservation, lockout/tagout, forklift training and hazard communication standards in 2012 as are at issue in the instant case. In August 2012, as part of the settlement of those 2012 citations, Mr. Vavra personally signed abatement certifications on behalf of THD containing detailed explanations of how every citation item had been abated.