Rule 27. Ball Lost or Out of Bounds; Provisional Ball Definitions All defined terms are in italics and are listed alphabetically in the Definitions section. 27-1. Stroke and Distance; Ball Out of Bounds; Ball Not Found Within Five Minutes a. Proceeding Under Stroke and Distance At any time, a player may, under penalty of one stroke, play a ball as nearly as possible at the spot from which the original ball was last played (see Rule 20-5), i.e., proceed under penalty of stroke and distance. Except as otherwise provided in the Rules, if a player makes a stroke at a ball from the spot at which the original ball was last played, he is deemed to have proceeded under penalty of stroke and distance. b. Ball Out of Bounds If a ball is out of bounds, the player must play a ball, under penalty of one stroke, as nearly as possible at the spot from which the original ball was last played (see Rule 20-5). c. Ball Not Found Within Five Minutes If a ball is lost as a result of not being found or identified as his by the player within five minutes after the player's Side or his or their caddies have begun to search for it, the player must play a ball, under penalty of one stroke, as nearly as possible at the spot from which the original ball was last played (see Rule 20-5).
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There is no penalty as long as the player is not touching line of putt. Line of putt extends from the ball to the hole. Line of putt does not extend in the opposite direction of play as one would constantly be violating this rule if it did extend backwards away from the hole.
Technically speaking, none. A player has the right to decide whether or not his or her ball is unplayable, so there is always the option of claiming an unplayable lie and re-teeing. The penalty is for declaring the ball unplayable, not hitting another tee shot, although the second tee shot is the player's third shot.