Form 109

HEY GUYS PLS TELL ME IS THERE ANY PENALTY FOR LATE SUBMISSION OF FORM 109?? ALSO MY FREND HAD SUBMITTED 109 AND A LETTER CAME FROM THE INSTITUTE TO CONFIRM HIS TERMINATION DATES WHICH WAS WRONG SO CAN HE SEND A REVISED FORM 109 WRITING A LETTER SIGNED BY THE PRINCIPAL TO TAKE THE PREVIOUS ONE AS CANCELLED??