You're not going to be punished for bad reports. The only way you would likely ever get in trouble from reporting is if you were just spamming it with nonsense. As others have said, it's a default feature of this current forum but I doubt it will be included on the new version.
Where does it say you can be banned for having a reporting accuracy less then 60%?
It doesn't. 60% isn't terrible either but you would obviously need to take a better look at the rules to see what you're reporting wrong.