Good Question
My opinion is with a game that close, you should know the time out situations. I would let the coach know after the last granted timeout that he has none left. In the event one of his players call timeout, I would grant it and give a technical foul for excessive timeouts.
Section 12 - TIME-OUTS EXCESSIVE, SUCCESSIVE
ART. 2 . . . Time-outs in excess of the allotted number may be requested and shall be granted during regulation playing time or any extra period at the expense of a technical foul for each.
So, I guess to answer your question, "shall" means that they will be granted at the expense of a technical foul.
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Score the Basket!!!!
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