The penalty for the late filing of a job order receipt can vary. It depends on the jurisdiction and specific regulations in place. In some cases, the penalty may be a late fee or a fine imposed by the relevant labor or employment authority. The amount of the penalty can vary depending on the duration of the delay and the specific laws in place. It is advisable to consult the specific regulations or seek guidance from the appropriate government agency to determine the exact penalty for late filing of job order receipts in a particular jurisdiction.