The Draft penalties are: A team that outspends its pool by 0-5 percent pays a 75 percent tax on the overage. At higher thresholds, clubs lose future picks: a first-rounder and a 75 percent tax for surpassing their pool by more than 5 and up to 10 percent; a first- and a second-rounder and a 100 percent tax for more than 10 and up to 15 percent; and two first-rounders and a 100 percent tax for more than 15 percent.
The international signing penalties are: international pool money was scaled based on the previous season's standings. Clubs were also able to exceed their international bonus pool, but they had to pay a luxury tax for doing so.
In addition, clubs that exceeded their pool by five to 10 percent were banned from signing a player for more than a $500,000 bonus the following signing period. For clubs that exceeded their pool by 10 to 15 percent, the maximum bonus they were able to offer dropped to $300,000 during the next signing period. Finally, clubs that exceeded their pool by more than 15 percent were not allowed to sign a player for more than $300,000 during the next two signing periods.
You don’t lose pool money for going over, you’re just limited in what you can give any single player in either the next or next two international periods. Teams can lose pool money though….any team that is over the luxury tax threshold and signs a Major League free agent that has rejected a qualifying offer will lose $1 million from their international signing pool in the following signing period. A team that is not over the luxury tax would only forfeit $500,000 of its signing pool in the subsequent period.
Teams can also trade for additional pool space. Teams that get those small market comp A picks in the draft also get more 500k more pool money, and Comp B teams get an additional million.