(a) The following penalty will be added to the renewal fee assessed under §204.4 of this title if the renewal is one day to ninety days late:(1) Provisionally Licensed Funeral Director--$66.(2) Provisionally Licensed Embalmer--$66.(3) Licensed Funeral Director--$92.50.(4) Licensed Embalmer--$92.50.(5) Licensed Funeral Director and Embalmer (Dual)--$160.(6) Licensed Funeral Director over the age of 65 or disabled status--$46.25.(7) Licensed Embalmer over the age of 65 or disabled status--$46.25.(8) Licensed Funeral Director and Embalmer (Dual) over the age of 65 or disabled status--$80.(b) The following penalty fee will be added to the renewal fee assessed under §204.4 of this title if the renewal is ninety-one days to less than one year late:(1) Licensed Funeral Director--$185.(2) Licensed Embalmer--$185.(3) Licensed Funeral Director and Embalmer (Dual)--$320.(4) Licensed Funeral Director over the age of 65 or disabled status--$92.50.(5) Licensed Embalmer over the age of 65 or disabled status--$92.50.(6) Licensed Funeral Director and Embalmer (Dual) over the age of 65 or disabled status--$160.