I'm confused about whether one of the number 12's had a prior USC.
If not, my thought would be to treat each #12 as a unique player. For example, 12-A and 12-B. Then, I would record the USC's and send one or both to the sideline for a new jersey. Once returning with a new jersey (have the coach inform you or your flank of the new number to get the right guy), I would add that number next to either 12-A or 12-B depending on which one changed shirts.
If you really can't discern which player to toss if this creates a second USC on #12, then I would toss no one, and rectify the numbering problem as stated above so next time either one commits a USC, someone is going to the locker room.
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