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But in 10-2-1 situation C the foul by R is not unsportmanlike. It is a personal foul as unsportsmanlike are not to be included with other fouls to create a double foul 2-16-2b. Because K has no option on the acceptance of the foul committed by R 10-2-2, the acceptance of either foul by K results in the double foul.
This situation is similar to a pass play where A holds before or during the pass and B intercepts and during the return blocks in the back. B must decline the penalty for holding to keep the ball because the penalty for illegal block in the back is automatically accepted by rule. But by accepting the holding penalty it is a double foul and we repeat the down.
However on this play we have both offensive and defensive holding before the pass. Were either team to decline the penalty then we would have one penalty to mark off. But were B to subsiquently intercept the ball and declined the penalty we would mark off the penalty from the previous spot and A would keep the ball. Thus B did not keep the ball by declining the penalty.
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