1) Player A incurs a loss-of-hole
penalty in match play or a two-stroke penalty in stroke play for a breach of
Rule 13-2. See Exception 2 under Rule 13-4.
2) In 2007, Player B would have incurred a penalty for improving the area of a bunker which affected a “subsequent stroke” from the same bunker. In 2008, Exception 2 under Rule 13-4 has been modified to state that if the ball is still in the bunker a player may smooth sand provided nothing is done to breach Rule 13-2 for the “next stroke”.
Rule 13-2 prohibits improving a reasonable extension of the line of play beyond the hole. In most cases a bunker beyond the hole would not be considered a reasonable extension of the line of play.
Note: As a reminder, Decision 13-4/38 is incorrect and, as written, is in conflict with Exception 2.
Revised 2nd paragraph in Dec 13-4/38.
If, however, the player failed to extricate his ball from the first bunker with his first stroke and had smoothed his footprints while his ball still lay in that bunker, he would have incurred a penalty if his smoothing had breached Rule 13-2 with respect to his next stroke.