We held our annual rec league referee pizza party yesterday and one of my refs who is a college student told me a 6th grade boy made this comment to him at one of his games earlier that day after he called a foul on the kid - "You're a f***ing idiot".
I asked him what he did about it. He said he just told the kid to watch his language. After my jaw dropped about 5 feet, he laughed and said he issued a flagrant technical foul and ejected the kid (which is the league rule for any profanity whatsoever). Of course, the kid was the coach's son, but the coach didn't say anything to the ref - which was OK. In fact, the coach told the kid (menacingly), "we'll talk about this when I get you home."
BTW - he'll miss his next game, which is their last one of the season. If this had been their last, he would miss his first one next year (yes - the league keeps records like that).
This rule applies in grades 3 through 8. At the HS level, it's at the official's discretion whether or not to rule it flagrant depending on the circumstances. Usually we do, unless the kid was just mad at himself and mutters something under his breath and we just happen to overhear it.
BTW - the other team made both free throws, scored a three pointer on the subsequent possession and won by two points. The technical came in the last minute of the game.
Instant karma's gonna get you if you don't look out.