For the penalty category of submission after one month from the prescribed reporting period, what is the basic fine for the first offense?

• A. 1,000 pesos
• B. 2,000 pesos
• C. 3,000 pesos
• D. 4,000 pesos

Answer: (B)

The main idea is the penalty for late reporting beyond the prescribed period and how the base amount is set for a first offense in that lateness category. When a submission is made more than one month after the deadline, it falls into a category with a defined base penalty. For the first offense in this category, the basic fine is two thousand pesos. This establishes a clear, enforceable penalty to encourage timely reporting, while keeping the amount modest for a single lapse. If offenses recur, penalties typically increase to reflect repeated noncompliance, whereas other lateness categories would have different base fines appropriate to their severity.