4 Pa. Code § 177.6 – Late filing.

(a) Each candidate or treasurer of a political committee shall be personally liable for the late filing fees incurred as a result of the untimely filing of statements of expenditures and contributions or reports. The fee shall be computed as follows:
1. (1) Ten dollars for each day or part of a day excluding Sundays and holidays that a report is overdue.
2. (2) An additional $10 for each of the first 6 days that a report is overdue.
3. (3) Two hundred and fifty dollars is the maximum fee payable for a report that is overdue.
(b) Late filing fees shall be calculated until the report or statement is received by the Secretary or the respective county board of elections, or both.
(c) The Secretary or the respective county boards of elections, or both, shall receive overdue reports or statements even though the applicable late filing fees have not been paid.
(d) A certification may not be issued by the Secretary or respective county board of elections until all reports have been filed and all late filing fees have been paid.