Just a quick question...

"So I have this friend right, it's not me honest, but my friend...". Me thinks the lady does protest too much.

Anyways, this really depends on where you are, which according to your profile is Hawaii. I would have thought the best place to ask this is some sort of local authority as they're likely to know what the consequences are. If your 'friend' just goes along and explains that they were forgetful, missed the deadline and want to know how to proceed I'm sure they'll be fine. In all likelihood you'll have to just pay slightly more as a penalty for not paying in time.

Jam it back in, in the dark.