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What is the penalty for reassigning a division into a new corps HQ?

From the manual, section 3.6.5 p 26 :

The third button, with the black and white flag, will assign a new HQ to the selected unit. Changing HQ costs 25% of readiness of the unit being assigned a new HQ (also the new HQ will lose some command points; more points are lost when you change a HQ to a new HQ).

Damn, I missed that. Thanks. So this answers the question why a certain Commander can't play any cards.

Is the losing of command points a one time thing? or does it happen every turn you command the division?

Form the manual- Command: Determines the amount of command points the officer gains each round.
Command points are necessary to play officer cards. This is the most vital statistic you
should keep an eye on. A high value means you can let the officer play a card often, a
low value means the officer will almost never be able to make a difference

I believe it should be a one time reduction when you make the transfer.

It only reduces the amount of command points a HQ presently has. I don't think that it reduces the number of command points it gets each turn.