41.3.4 If the umpires consider that the condition of the ball has been unfairly changed by a member or members of either side, they shall ask the captain of the opposing side if he/she would like the ball to be replaced. If necessary, in the case of the batting side, the batsmen at the wicket may deputise for their captain.
18.104.22.168 If a replacement ball is requested, the umpires shall select and bring into use immediately, a ball which shall have wear comparable to that of the previous ball immediately prior to the contravention.
22.214.171.124 Regardless of whether a replacement ball has been chosen to be used, the bowler’s end umpire shall
– award 5 Penalty runs to the opposing side.
– if appropriate, inform the batsmen at the wicket and the captain of the fielding side that the ball has been changed and the reason for their action.
– inform the captain of the batting side as soon as practicable of what has occurred.
The umpires together shall report the occurrence as soon as possible after the match to the Executive of the offending side and to any Governing Body responsible for the match, who shall take such action as is considered appropriate against the captain, any other individuals concerned and, if appropriate, the team.