CREATE TABLE table_12376 ("Team" TEXT, "Wins" TEXT, "Losses" TEXT, "Points" TEXT, "WPct." TEXT, "G.F." TEXT, "G.A." TEXT, "Assists" TEXT, "Penalties" TEXT, "P.I.M." TEXT)

How many penalties were there in the game with a G.F. of 40?
SELECT "Penalties" FROM table_12376 WHERE "G.F." = '40'
SELECT "Penalties" FROM "table_12376" WHERE "G.F." = '40'