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Originally Posted by RoyGardner
"Does Team B have the option of taking the ball at B's 37 plus the 5 yard offside on Team A?"
No. Wording of rule allows B to elect to have the procedural penalty (offside on A) enforced from the dead ball spot at the end of the run. If B elects to accept the OB spot, then they have accepted the penalty enforcement for a kick OB at the OB spot (therefore there is no run) and we cannot enforce two penalties on the same play.
We can only enforce 1 penalty, kick OB, or the procedural penalty for offside, not both.
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Roy, Jason's explanation of this makes more sense. You are making the assumption that the acceptance of the ball at the 37 is a penalty enforcement, when in fact the declining of the penalty for kicking the ball out of bounds would put the ball at the 37. I accept Jason's correction of my original statement, as with the wording of the penalty there must have been a run or a TB. I know it's splitting hairs.... but it is what it is.