Yes, I do.
If somebody misses their 60-day deadline, it's at my discretion whether to impose a penalty or not. If they have a reasonable reason why they missed it by a week or two, I'm unlikely to impose a penalty. It's more in the flagrant cases that I impose it. The thing about the penalty isn't so much the money, it's the disclosure, because they're all reported.
Again, I've drifted a bit and I think I've lost your question.