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NFHS 10-5-1f
Special enforcement rules - the following fouls have special enforcement provisions and options for the offended team - a foul by the opponents of the scoring team on a touchdown (see 8-2-2).
8-2-2
If during a touchdown, a foul by the opponents of the scoring team occurs, the scoring team may accept the results of the play and have the penalty enforced from the succeeding spot.
It really doesn't get much clearer than this - I see no wiggle room for other interpretation. That's why it is a SPECIAL ENFORCEMENT RULE.
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