Unless it is an inside joke, I can’t imagine a situation where yelling, “You’re late!” to someone who just walked in is going to improve anything. If the time they arrive is important, they likely know they are late so give them a minute to explain. If it is a chronic problem, have a normal conversation with them where you explain how their tardiness affects you. If it doesn’t affect you, then mind your own business. Yelling at them, even if you laugh right after (yes, this has happened to me) is incredibly rude and will only serve to put them on the defensive.
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