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This will be a little verbose, but maybe it will be helpful to some to see my thought process when enforcing a penalty.
So using NF rules, let's break down the possible enforcements. As others have said, these are personal fouls, and the real key is when they happened.
CASE 1: Both fouls happened before A scored. These are both live ball, and results in an offset. Repeat 2nd and 5 from the A40. Since the result of the play was a score, we start the clock on the snap.
CASE 2: A's foul occurs before the score. B's after. Now you have a live ball - dead ball situation and you enforce them in the order of occurance. A's foul happened during a running play. The basic spot is the end of the run (the goal line). A's foul occured BEHIND the basic spot (at the B30), so we enforce it from the spot of the foul. The Umpire marks the ball from the B30 15 yards back to the B45 while the R is signaling the first foul. The second foul is dead ball and enforced from the succeeding spot. The succeeding spot in this case is where enforcement of the first foul left the ball. So the U marks the ball forward 15 yards, while the R signals the second foul. The U should end up back at the B30. A's ball 1 & 10 at the B30. Clock starts on the snap.
You should always mark off both penalties, even though you end up at the same spot as where you started. To guarentee your U ends up at the same spot (I've seen some who haven't!), a bean bag or another official can hold the orignal enforcement spot.
CASE 3: Both fouls occur after the score. In this case, the score obviously counts, and both fouls are administered from the succeeding spot in order of their occurance. (If you see this happen in a college game, the R will just offset the 2 dead ball fouls. NCAA has a different rule for dealing with these. You will also see lots of high school R's do this, because it's fairer, but let's just stick with rules as written for this discussion.)
A's foul is dealt with first. The succeeding spot is the B3 for the try. So the U marks the ball back 15 yards to the B18 while the first foul is signaled. Now we deal with B's foul. The enforcement spot for that is the succeeding spot, which is now the B18. But we are inside the 30, so we can't go the full 15 yards. We can only go half the distance. So the U marks the ball forward to the B9, while the R signals the second foul. Because this is complicated, the R & U will take their time and agree on where the U is going to end up before he actually starts to march off the penalty. A's ball on the B9 for their try.
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Well, like I said, that was a little long. But maybe going through the whole thought process was of some use to a few of you.
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