COLUMBIA — South Carolina Republican gubernatorial nominee Nikki Haley has repeatedly paid late fees and penalties for not paying her income taxes on time.

Tax records released Wednesday by Haley’s campaign show she and her husband filed more than a year late on two occasions. They have not filed by the usual April 15 deadline since they began owing money five years ago.

Haley’s spokesman Rob Godfrey said he would respond to questions later. Haley cites her experience as an accountant on the campaign trail.

The Haleys jointly made $65,700 in 2004, the year she first won her House seat. They reported $196,300 last year.

Haley previously released her tax returns for 2007 through 2009. Her release of three additional years comes two weeks after her opponent, Democrat Vincent Sheheen, challenged her to release more.