Cryptic crossword clue
Penalty on account of bad ref I oft rue 10

The most common and most likely answer to this crossword clue is the 10 letter word FORFEITURE

I've seen this crossword clue in The Guardian
F
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Buddy explains!

The straight part
We know that "Penalty on account" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case penalty on account = forfeiture.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does FORFEITURE mean?

FORFEITURE noun
  1. A legal action whereby a person loses all interest in the forfeit property.
  2. The loss of forfeit property.
  3. The property lost as a forfeit.
  4. Any loss occasioned by one's own actions.

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