Smoke, Here is your reference for high school,
Rule Book: page 33
3-4-3i
ART. 3 . . . The clock shall start with the snap or when any free kick is touched, other than first touching by K, if the clock was stopped because:
i. The penalty for a delay of game foul is accepted.
Simplified Book: page 32
3-4-3i If the penalty is accepted for a delay-of-game foul, the clock shall start with the snap. A number of specific situations constitute delay of game; however, any conduct which unduly prolongs the game is delay.
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Ron
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