31.   At present, the misdeclaration penalty is directed at the trader whose VAT return contains significant inaccuracies -- whether deliberately or otherwise.

32.   The pain of, the fault of that, the penalty is, that you will find yourself tolerating every absurdity of superstition and the like.

33.   Also, the penalties for misbehavior are few.

34.   And despite complaints about interference and obstruction, there are fewer penalties being called.

35.   And even if one is discovered, penalties are rare.

36.   And similar self-imposed penalties are not rare in a game which has long prided itself on its adherence to tradition and honesty.

37.   And so devastating was the aftermath, many wonder whether the penalty will ever be handed out again.

38.   And many, despite the favorable ruling, believed the penalty was too harsh.

39.   And in both cases, the penalty should be roughly commensurate to the wrong committed.

40.   And the only other penalty was on third-string safety Reggie Rideau for holding in the fourth quarter.