For people who file more than 60 days late, the minimum is $100.

There is also a faster rate of increase in penalties for companies who file more than one month late.

While several reports were filed a day late, he said, "You can cope with it."

But the complaint she filed late in the evening was explicit.

He filed late, but boy, did he get it right.

This period is extended if the return is filed late.

But it has told the commission that it will file more than two years late, by December 2004.

The contract had been filed late in the day on Friday, August 17.

That was disclosed in a quarterly report filed late in the week.

But shareholders may not have timely warnings, lawyers say, since many statements are being filed late.