There are two different answers, if the ball is not in play there is no penalty, and you can replace it. If the ball is in play there is a one shot penalty and you must replace the ball to it's original position, failure to do so results in a two shot penalty in stroke play or loss of hole in matchplay.
What determines if the ball is in play? The ball is in play once a stroke has been made hitting the ball, so essentially on each hole, once you've hit the ball off the teeing ground, the ball is in play.
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be honest and mark it on your score
dont worry everybody does that every once in a while