Failure to apply for coverage of employees—Not applicable, when.

The penalties provided under this title for failure to apply for coverage for employees as required by the provisions of Title 51 RCW, the worker's compensation law, shall not be applicable prior to March 1, 1972, as to any employer whose work first became subject to this title on or after January 1, 1972.[ 1977 ex.s. c 350 s 73; 1972 ex.s. c 78 s 1.]