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I knew the rule was illegal but enforcement is confusing, that is, until you reason it out.
The foul does not occur until the deception takes place. It happens at the snap of the ball. However, unsportsmanlike penalties are enforced from the succeeding spot. But, no penalty is designed to allow the team being penalized to gain from the illegal act -- A advanced the ball as a result of the deception. Therefore, the spot of enforcement should be the succeeding spot from the previous play.
OK, So you want rule enforcement!?
Use 9.9, Unfair acts, which gives the referee great latitude in determining penalties.
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