The penalty for the late filing of FS Form 5336 depends on the specific circumstances and is determined by the Internal Revenue Service (IRS). Generally, if the form is not filed by the due date, a penalty of $270 per month or part of a month can be imposed for up to 5 months. However, the penalty amount may vary based on various factors, including the taxpayer's reasonable cause for the delay and the length of the delay. It is advisable to consult with a tax professional or refer to the official guidelines provided by the IRS to get accurate and up-to-date information on the penalty for late filing of FS Form 5336.