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REPLY: WVREF pretty much nailed it...at least for pass plays. The penalty however, is not for going out of bounds and returning. There is no penalty for that per se. When an eligible Team A player goes out of bounds (except for being blocked OOB) he loses his eligibility until the pass touches an opponent or an official. Therefore when he is first to touch the forward pass, he's committed 'illegal touching' (signal 16) since he's ineligible.
However, if a Team A player goes out of bounds during a scrimmage kick, he can't return during the down. (Same exception for being blocked OOB)
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Bob M.
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