How to get rich - cheat your employees

A friend of mine recently got a job at Denny's. Her salary was the minimum for tipped employees $2.13. By law, if salary + tips is less than regular minimum wage, the employer is supposed to make up the difference. This employer said to report tips, if the wage + tips was less than the minimum wage, he would make up the difference. And then he would fire her, because if she didn't make sufficient tips it would show that she was not a good server. My friend was on a shift with few customers, and a couple other servers and couldn't make the minimum, but didn't report it for fear of losing the job. She finally quit.