The penalty for the late filing of a final waiver of lien can vary depending on the jurisdiction and specific circumstances. In some cases, there may be a financial penalty or interest charges imposed for late filing. Additionally, a late filing may also result in the loss of certain legal rights or privileges associated with the waiver. It is important to consult with a legal professional or review the specific laws and regulations in your jurisdiction to determine the exact penalties for the late filing of a final waiver of lien.