Do rogues take any penalty with stealth checks vs already distracted opponents?

[Delrik]

Can a rogue use stealth and then snipe an already distracted opponent with no penalty?(ex. enemy is climbing a rope, engaged in melee combat, etc.) This came up today at our PFS game.

Thanks!

[Brogue The Rogue]

The penalty for sniping is constant regardless of your enemy's level of distraction. RAW mentions nothing about that, so it's likely a confused case of logic versus ruleset.

[Komoda]

Yes, the sniping penalty is -20, but the target making the perception check follows all normal perception penalties as well. If he is distracted he takes that penalty (not sure of the number). Don't forget the biggest one that i see people lose out on, distance. For every 10' the perceiver gets a -1 penalty. That can stack up quick!

[Brogue The Rogue]

Where are you getting this "distracted" penalty from? I don't see it.

[Mijoszew]

The distracted penalty is in the skill description for perception checks. It adds +5 to the DC by the way.

[Brogue The Rogue]

Ah, I see. Interesting. I'd never noticed that before. Do they define distracted, as well?

[Mijoszew]

Not that I see anywhere, though I imagine being in melee combat or focusing on an activity which requires a skill check should count.