State elections officials are considering penalties of nearly $24,000 against campaigns opposing two anti-tax ballot measures this fall, finding the campaigns failed to report financial transactions on time. In a letter sent Wednesday, Alma Whalen, a compliance specialist with the Oregon Secretary of State’s office, sent notice that the campaign battling Ballot Measure 103 appeared to have reported three transactions later than state law dictates. The transactions in question involved the Vote No on 103 campaign committee.