However, the verdict was overturned on appeal, due to the late filing of the claims.

The additional organization and preparation time is going to force a lot of people into late filings.

One example is his late filing of campaign reporting forms.

The new system also does away with the old rule that limited the automatic fine for late filing to the amount of tax owing.

When it comes to late filing, the automatic £100 fine is just the first in a series of penalties.

The penalties will be doubled for late filing in two successive financial years beginning on or after 1 October 2008.

In addition, the law imposes a civil penalty for late filing of accounts on the company.

This is separate from the civil penalty imposed on the company for late filing of accounts.

The penalty for late filing is a $100 fine, and candidates who do not file at all can be fined $1,000.

The company said in its latest filing that other employees of the mutual fund division "have been and will be asked to resign."