The penalty for late filing of tax return transcript can vary depending on the specific jurisdiction and the reason for the delay. In the United States, for example, the penalty for late filing of Form 4506-T (Request for Transcript of Tax Return) is generally not monetary. However, if the request is not signed or the required information is not provided, the IRS may reject the request. Additionally, if the delay in filing the transcript is due to intentional disregard of the filing requirements or fraud, penalties may apply. It is recommended to consult with a tax professional or refer to the specific tax regulations in your jurisdiction for accurate and up-to-date information on the penalties for late filing of tax return transcripts.