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OK, we actually had this happen in a JV game today. One of the officials didn't think that B should be given the option of the yardage, and the line he kept saying was, "A penalty should not result in a change of possession." I kept saying it wasn't the penalty that caused the COP, it was the fact that A didn't make the first down yardage, they committed a Loss of DOwn penalty, and therefore, the next down after the play was 1st down for B, but that B was still entitled to the 15 yard penalty being enforced before the ball is turned over on downs.
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