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Taunting is taunting. It is always a T, regardless of score. First, it is poor sportsmanship, which in itself is a T. Second, it is a step beyond your run of the mill sportsmanship issue, because it can escalate into more serious problems. A1 misses three shots in a row, loudmouth B6 on the bench is more than happy to taunt them despite their 20 point deficit, B6 subsequently enters game and A1 gets into it with B6. Pretty clear where it all started. Prevent it from happening. Warn them if you feel that it is warranted, then hit them with the T.
Personally, if it was over the edge already, you could send a good message in a blowout game by just hitting them with the T. You certainly wouldn't feel like you decided the outcome! You may be more cautious if you have to file a 5 page report, but if not, in a MS game, you might teach them something about acceptable conduct by delivering the penalty rather than just a warning.
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