Is there any penalty for late filing of my employer’s quarterly report?:

Virginia law imposes a penalty for failure to file an employer’s quarterly report timely. Beginning with the third quarter 2004 (reports filed after 11/1/04) the penalty is $75. Deadline dates for filing are April 30th, July 31st, October 31st, and January 31st. When filing for the first time this penalty is waived if your report is filed by the due date of the quarter in which your account number is assigned.