I was not being sarcastic. Having said that, I wouldn't envision a soldier receiving non-judicial punishment for being five minutes late for formation (at least the first time), but technically he or she could be. It is a violation of the UCMJ. I have given an Article 15 to a soldier who was missing (i.e. late) for an hour. Had he refused non-judicial punishment and asked for a court martial, he would have had a federal conviction on his record.
866. ART. 86. ABSENCE WITHOUT LEAVE Any member of the armed forces who, without authority-- (1) fails to go to his appointed place of duty at the time prescribed;
...and that doesn't even address the charges for missed movements, etc.