BOI for two clients that opened entities with a lawyer during 2024. It is past 90 days

Both were already clients of mine for personal returns.  But, not for any other entities

They both reached out to me after the 90 day period for filing the BOI

Is there a way to get the penalties waived?  are the penalties not being enforced because this is the first year.  I did a search on here and I don't see anything about penalties waived. 

Thanks in advance for any answers