Here is the situation

The target has 10 shots total.  One bullseye has 3 and the next 1. Rest have 2 each.  Seems to me you just subtract one point from the targets total score.  Does it make a difference which bullseye you subtract the point from ?

Section 2.32  Excessive Hits – Penalty Points
 

When more than the required number of shots are fired at one bullseye and a fewer number than required are fired on another bullseye on the same target card so that not more than the required total number of shots are fired at the target card, the competitor will be given the actual value of the score, minus a penalty of one point for each shot fired at the wrong bullseye. Penalty points shall be deducted from the shot or shots of highest value on the bullseye bearing more than the required number of hits, and the net value ( actual value of the extra hits) shall be allocated to the bullseye on which there are less than the required number of hits and shall thereafter be scored as the actual value of that shot.