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I can't see any situation where you have fouls on both. You have to decide - did B have 12 out there illegally (someone didn't leave immediately when substituted for) - if so, you flag them. If B had 12 out there, but one was still leaving, there was no legal snap - so you have False start on A.
Sounds like, in this situation, since you say "12 in the formation", that you have an immediate foul there on defense for illegal substitute, and the false start never really happened.
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