I am not a legal expert, but the penalty for the late filing of firearms may vary depending on the jurisdiction and specific laws in place. In general, late filing of firearms may be considered a violation of law and subject to various penalties, which can range from fines to imprisonment, community service, or other legal consequences. It is advisable to consult local firearm laws or seek legal advice for accurate and up-to-date information regarding penalties for late filing of firearms in a specific area.