If a report is filed more than 15 calendar days late (after February 15th), the property owner(s) is/are subject to a late filing penalty of $100.00. If the report is more than 30 but less than 60 days late (after March 1st) the late filing penalty is $250.00. If the report is more than 60 but less than 90 days late (after March 31st) the penalty for late filing is $500.00. The filing of an MDRR report that is more than 90 days late is subject to a penalty designated by the Director of the Division on Civil Rights pursuant to N.J.S.A.10:5-14.1a, which can be up to $10,000 for a first offense, up to $25,000 for a second offense, and up to $50,000 for a third or subsequent offense. N.J.A.C. 13:10-2.7.