After the first trick, if any player leads out of turn then either opponent (except dummy) may accept the lead. If the Left Hand Opponent plays a card to the illegal lead, he is deemed to have accepted it. Note that the defenders may not consult on the matter - the first defender to accept or decline the lead is assumed to speak for the partnership
If declarer leads from the wrong hand, or leads when one of the defenders should have led, and the defence don't accept the lead, declarer simply replaces the card in the hand from which it came. There is no penalty. Declarer cannot have penalty cards and cannot be made to lead a particular suit.
Really this is fair. Declarer has no partner to whom to give illegal information. If he illegally shows you one of his cards, that can only be to your advantage.
If a defender leads out of turn and declarer doesn't accept it, the lead becomes the dreaded (major) Penalty card.
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