Ron Martz Head-slapping, illegal formation and unsportmanlike conduct are not three of the most-called penalties in the National Football League, if there is a penalty anywhere in the rule book for which a team can be assessed yardage, it probably will eventually be called against the Tampa Bay Buccaneers this season. In their 23.20 loss to the Miami Dolphins Sunday, these three were called against the Bucs, and since only those who call them understand them, the penalties are in need of explanation and clarification. The head-slapping penalty was called against defensive end Pat Toomay late In the game and gave the Dolphins 15 yards and the impetus they needed for Garo Yepremian go kick the winning field goal from 29 yards out with 55 seconds to play, The rule says that a defensive player may slap the offensive player once on the side of the head provided it is done on his initial step. "IT'S PHYSICALLY impossible," said the 6-foot-8 Toomay. “Even I can’t reach that far. On that play their tackle (Wayne Moore) wan trying to tackle me as I went around him on my second or third step, but I don't see how he could have called that with all that pushing and shoving going on out there anyway. It's unfortunate we just can't play football. I've only been called for that one other time in seven yean of pro football*" While a member of the Buffalo Bills last season, Toomay was penalised for “elbowing an official" while scrambling for what he thought was a fumble. The 15 yards enabled Miami to score a touchdown and win 31-21. "I just can't win against Miami," he says. The illegal formation all was against wade receiver Morris Owens who caught three touchdown passes for the Bucs in the third quarter and cost the Bucs five yards. On a shift of formation, Owens apparently lined up in the backfield instead of on the line. The call nullified a 14-yard first down pass to Bob Moore that would have carried to the Miami 31 and the Bucs ended up without a score on the play as Don Reese blocked Dave Green's 44-yard field goal attempt. The unsportsmanlike conduct call was against 6 foot 8 tackle Sieve Young on Garo Yepremian's 27-yard field goal attempt in the second quarter. The field goal was good, but the Dolphins the penalty instead since it gave them a first down at Tampa Bay four yard line, Three plays later Don Nottingham scored from the one, making that penalty, in essence, a four point play. ACCORDING to the rule, players are not allowed to lift, be lifted or push off another player to gain a height advantage on field goal or extra point attempt. An official said Young pushed off. "l jumped with two hands in the air like I always do' said the rookie Young, “because you get more of a chance to block the kick, It would be ridiculous to push off because you'd only get one hand up there. The flag came so late I think the official only saw me come down, because when I came down I landed on a couple of people. He called it pyramiding end I've never even heard of that. My wife is going to give me hell for that." Said Bucs Head Coach John McKay: “I have not seen the call, but I figured we'd get it called against us.”