CR or CD (as in cum deprivation) is not for everyone.
If it works for a couple. Great.
If a sub has a difficult time with being on CR, then one has to ask is it physical, mental, is the length of time too long, what is the issue?
For example, there are some lucky gals who've been known to have a good orgasm when they sneeze or urinate. Are they to be punished for doing what comes naturally? I would hope not.
There are some subs who've found a good round of masturbation helps them sleep better at night and function well at work the next day. Suddenly putting them on CR might have some unexpected consequences including crankiness, loss of concentration, and loss of productivity.
Now, for those who are into the concept of CR, those who actually want to withhold for their master, then we have to look at "why" the restriction was broken before we can assign punishments.
Did the sub run off to masturbate - on purpose and without permission?
Did the sub get so excited during a session where her master was bringing her to the edge, that she fell over it?
By understanding why the CR was broken, it's easier to let the punishment fit the crime.
Not all masters "punish" their subs and a good laugh might be had by both when the sub has to confess what happened and why.
If the CR was assigned as a punishment, then there are many ways to "skin a cat" and one of them is to assign essay writing. Written confessions can be good for the soul and quite hard on the sub.
Just about any type of punishment that we can think of, could be assigned. Again, if the purpose of the CR was mutual gratification, then just having the sub break CR and the guilt of doing so, could be punishment enough. Each couple must discover what works for them.
An opposite approach to the ones suggested in the posts above may be to switch tactics and "force" the sub to orgasm repeatedly until she is begging for mercy.
Lessons in control may also help. Assigning the sub the task of masturbating to the point of climaxing, but not to climax -- say hourly, every other hour, three or four times a day, whatever -- can bring about the awareness they need to stay on that restriction.
Good luck with your CR, Slave Kitty Sivesh
And for the worst punishments, I'll suggest the dreaded other CDs: coffee, caffeine, cake, chocolate and/or cookie deprivation!