There is no specific penalty for the late filing of a family tree maker software. Family tree maker is a genealogy software that helps users create, organize, and maintain their family trees. It does not have any legal or official reporting requirements, so there are no penalties associated with the late filing of the software itself. However, if you are referring to the late filing of genealogical information or documentation that should be entered into the family tree maker software, there are no formal penalties for that either. The software is typically used for personal purposes, so any timelines or penalties would be self-imposed or based on personal preferences rather than legal requirements.