CCNA 200 301 Network Fundamentals

A late collision is defined as any collision that occurs after the first 512 bits (or 64th byte) of the frame have been transmitted. The usual possible causes are full-duplex/half-duplex mismatch, exceeded Ethernet cable length limits, or
defective hardware such as incorrect cabling, non-compliant number of hubs in the network, or a bad NIC.
Late collisions should never occur in a properly designed Ethernet network. They usually occur when Ethernet cables are too long or when there are too many repeaters in the network.
Reference: https://www.cisco.com/en/US/docs/internetworking/troubleshooting/guide/tr1904.html