It could be Professor Snape. He often had a contentious relationship with Harry, and if Harry did something that Snape thought was particularly wrong or against school rules in a way that affected Snape's interests, he might send a Howler.
Snape could also be a possibility. If Harry did something that Snape considered a serious offense in Potions class, like using an ingredient in the wrong way that could have caused an explosion, Snape might send a howler to scold him. However, it would probably also be filled with his usual sarcasm and dislike for Harry.
In this fanfiction, Harry might be publicly scolded by the Howler in a really embarrassing way. Maybe it reveals some secrets about him that he didn't want others to know, like his insecurities or small mistakes he made.
In this fanfiction, perhaps the howler scolds Harry for something he did that he thought was right but others disagreed. Maybe it's about his actions during a Quidditch match that were considered too risky. The howler could be from McGonagall, for example.
His mother could send the howler. In the wizarding world, mothers can be quite fierce when it comes to family reputation and she might be unhappy with Sirius's actions or friends.
Perhaps Sirius is scolding Harry for getting involved in something risky, like sneaking into the Forbidden Forest. He might be worried about Harry's safety and uses the howler to convey his strong emotions. In the fanfiction world, Sirius could also be using the howler to give Harry some crucial information about his family that he has just discovered and wants Harry to know right away.
Perhaps it's a taunt about Harry's power. Voldemort could be saying that all his efforts to defeat him are in vain because Voldemort is far more powerful. He might mock Harry's attempts at learning new spells and defenses, saying they won't be enough to stop him in the long run.
It could be Severus Snape. He has a complex relationship with Dumbledore. Maybe Snape discovers some of Dumbledore's plans that he doesn't agree with regarding Harry Potter. He then sends a Howler in a fit of anger to express his disapproval.
Perhaps another student, like Hermione, could send the Howler in a very creative twist in the fanfiction. Maybe she has found out that Draco is planning something malicious against the Gryffindors and uses the Howler as a way to threaten him into stopping.