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The reason you mark off both penalties in NFHS is for a couple of reasons:
1) A's ball, 3rd and 8 from Bs 9 yard line. A throws an incomplete pass, and after the play you have a late hit on B. Reacting to the late hit by B, A1 slugs B5.
These dead ball fouls will be enforced in order of occurrence. Since B's happened first, you mark off half the distance to the 4 and then mark off the 15 yards vs. A. So the ball would actually be moved back in the long run to the 19.
2) A's ball, 3rd and 1 from the B 45. Incomplete pass, then B5 slugs A1... followed by A4 slugging B7.
You would mark off the USC on B first, which would put you past the first down line... giving A a first down. Then you would mark the 15 yard USC against A. So you would have 1st & 10 for A from the 45. Be prepared to hear lots of disagreement from B's sideline, but you have to mark off the dead ball fouls IN FULL, even awarding 1st downs.
Or at least, that's the way it's been explained to me down in South Georgia.
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