11 CFR 111.44 – What is the schedule of penalties for 48-hour notices that are not filed or are filed late?
(a) If the respondent fails to file timely a notice regarding contribution(s) received after the 20th day but more than 48 hours before the election as required under 52 U.S.C. § 30104(a)(6), the civil money penalty will be calculated as follows:
(1) Civil money penalty = $178 + (.10 × amount of the contribution(s) not timely reported).
(2) The civil money penalty calculated in paragraph (a)(1) of this section shall be increased by twenty-five percent (25%) for each prior violation.
(b) For purposes of this section, prior violation means a final civil money penalty that has been assessed against the respondent under this subpart in the current two-year election cycle or the prior two-year election cycle.