This signal is used by the Referee to indicate that the kicker has been fouled by being "run into". If the foul is preceded by the personal foul signal (S38) then it is "roughing the kicker".
PenaltyIf the foul is "running into" then it is a 5 yard penalty; if roughing, a 15 yard penalty. Either would be assessed from the previous spot, although the roughing would also attract an automatic First Down.
The signal is begun from a normal standing position, and one foot is moved forward by about a foot in a gentle kicking action.
Finally point to the offending team by stretching an arm out from the shoulder to the horizontal.