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The basic spot for a foul during a running play is the end of the related run. In your play the foul is enforced from the 10, the end of that run. However, had B2 grabbed A2's facemask before the bacwards pass, the foul would enforced from the 40, the end of that run. That's why we drop the bean bag at the point of the backwards pass. A would more than likely decine that penalty.
I disagree STEVED21. Our executives at the Iowa High School Athletic Association contacted the NFHS office and they came to a consensus that all face mask penalties are enforced from the last run during a down. The foul in the situation mentioned above will be enforced from the 10 yard line.
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