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In ND. No state guidelines. If I hear it within a huddle, I tell them to "watch the language guys, this is your warning." The warning works for those situations. If directed at someone else, it is a flag.
I had a USC (taunting) call last week on a defender who stood over the guy he tackled and yelled at him. THAT is something I won't tolerate.
I like the 'what did you say?' technique too.
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