44 PENALTIES FOR BREAKING RULES OF PART 2
44.1 Taking a Penalty
A boat may take a Two-Turns Penalty when she may have broken one or more rules of Part 2 in an incident while racing. She may take a One-Turn Penalty when she may have broken rule 31. Alternatively, sailing instructions may specify the use of the Scoring Penalty or some other penalty, in which case the specified penalty shall replace the One-Turn and the Two-Turns Penalty . However,
(a) when a boat may have broken a rule of Part 2 and rule 31 in the same incident she need not take the penalty for breaking rule 31;
(b) if the boat caused injury or serious damage or despite taking a penalty, gained a significant advantage in the race or series by her breach her penalty shall be to retire.
44.2 One-Turn and Two-Turns Penalties
After getting well clear of other boats as soon after the incident as possible, a boat takes a One-Turn or Two-Turns Penalty by promptly making the required number of turns in the same direction, each turn including one tack and one gybe. When a boat takes the penalty at or near the finishing line, she shall sail completely to the course side of the line before finishing.
44.3 Scoring Penalty
(a) A boat takes a Scoring Penalty by displaying a yellow flag at the first reasonable opportunity after the incident.
(b) When a boat has taken a Scoring Penalty, she shall keep the yellow flag displayed until finishing and call the race commit-tee’s attention to it at the finishing line. At that time she shall also inform the race committee of the identity of the other boat involved in the incident. If this is impracticable, she shall do so at the first reasonable opportunity and within the time limit for protests.
(c) The race score for a boat that takes a Scoring Penalty shall be the score she would have received without that penalty, made worse by the number of places stated in the sailing instructions. However, she shall not be scored worse than Did Not Finish. When the sailing instructions do not state the number of places, the number shall be the whole number (rounding 0.5 upward) nearest to 20% of the number of boats entered. The scores of other boats shall not be changed; therefore, two boats may