Small players can avoid a lot of the downside risk associated with legal liability. They just go bankrupt or near enough and refuse to pay until they die. There

Small players can avoid a lot of the downside risk associated with legal liability. They just go bankrupt or near enough and refuse to pay until they die. There's an example in the article. Much easier to extract a smaller fine from an operating business than millions from someone whose only asset is a social security card. This is probably part of the reason bigger firms are often more compliant, also that executives are more exposed to personal liability as the number of workers grows, all else equal.