Situation
Appendix T, Arbitration, applies.

At the start of a race a boat that was aware of touching a starting mark did not take a One-Turn-penalty at the time of the incident but instead took a Post-Race penalty under rule T1(a) upon returning ashore.

Question
Is the Post-Race Penalty under rule T1(a) appropriate for her breach?

Answer
No.
A fundamental principle of sportsmanship under the Racing Rules of Sailing is that when competitors break a rule they will promptly take a penalty.

The Post-Race penalty under rule T1(a) is not an additional penalty option available to boats at the time of an incident. It is only available to boats realizing that they might have broken a rule when it is too late to comply with rule 44.2.

By knowingly breaking a rule and not promptly taking a penalty, the boat violated a fundamental principle of sportsmanship, therefore she also broke rule 2.