CODE OF CONDUCT SECTION XVII - CODE OF CONDUCT d.  Excused Withdrawals e.  Prize Money Withdrawals f.  WTA Finals and WTA Elite Trophy Fines See Section IV.A.5 - Excused Withdrawals. See Section IV.A.6 - Singles Prize Money Withdrawals. See Section VI.A.2.d - WTA Finals Mandatory Participation; Penalties and  Section VI.B.2.d - WTA Elite Trophy Mandatory Participation; Penalties. The Point Penalty Schedule to be used for violations of the Code is as follows: However, after the third Code violation, the Supervisor/Referee shall determine  whether each subsequent offense shall constitute a default. Point penalties must be appealed on site to the Supervisor/Referee, whose  decision shall be final. Any monetary penalties imposed in conjunction with a  point penalty may be appealed in accordance with Section XVII.G - Procedures  for Player and Tournament Support Personnel Violations. (Except at Grand Slam events which apply Grand Slam rules and procedures.) 3.  Point Penalty Schedule 4.  Player On-Court and Off-Court Behavior 1st Offense Warning 2nd Offense Point Penalty 3rd and Subsequent Offenses Game Penalty a.  Player On-Court Offenses i.  Visible Obscenity (a)  Players shall not make obscene gestures of any kind within the  precincts of the Tournament site. Visible obscenity is defined  as the making of signs by a Player with hands and/or racquet or  balls that commonly have an obscene meaning. (b)  Violations of this Section shall subject a Player to a fine up to  $5,000 for each violation. In addition, if such violation occurs  280