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As far as I can tell, there is no point penalty for a wrong guess; you are merely out of the hand, and other players are able to guess your word. However, also as far as I can tell, if only two players are in the hand, then a wrong guess denies the opponent the chance to guess the word and get points, because the hand ends immediately at that point. Let's say my sole surviving opponent moves onto A, forcing me to reveal that my word is _ANANA. Said opponent is also next to the B. I guess I'd better guess their word, because if not, they're going to score 10 points, and there's absolutely no penalty to get in my way.
I think that, if the hand ends with players who are out of the game because of wrong guesses whose words aren't yet guessed, the sole survivor should get points for those words as though they were successfully guessed after the hand ended. In the above example, if we're playing a four-player game, then after I guess my sole surviving opponent's word incorrectly, they get 8 points from me. This is still less than the 10 points they'd get otherwise, so it's better for me to do it, but I think it's more fair than if I just completely denied them points.