The penalty for late filing of a procuration letter can vary depending on the jurisdiction and the specific circumstances. In some cases, there may be no specific penalty, but the delay in filing could result in inconvenience or delays in processing the requested actions. However, in other cases, there may be specific penalties outlined in the applicable laws or regulations. It is advisable to consult with legal or administrative professionals, or appropriate government agencies for precise information on penalties for late filing of a procuration letter in your specific jurisdiction.