Here is what the WPA rule says:
4.3 Opening Break Shot
The following rules apply to the opening break shot:
(a) The cue ball begins in hand behind the head string.
(b) If no called ball is pocketed, the cue ball and two object balls must each be driven to a rail or the shot is a breaking foul. (See 8.4 Driven to a Rail.) This is penalized by subtracting two points from the breaker’s score. (See 4.10 Breaking Foul.) The non-breaking player may accept the balls in position or may require the breaker to play another opening break shot, until he satisfies the requirements for an opening break or the non-shooting player accepts the table in position.
So only if it is a "breaking foul", as defined above, is there a two point penalty.
Any other foul on the first shot, such as my favorite, "cue ball two rails into the top left pocket", would result in a one point penalty, so long as two other balls had hit the rail.