There are two, and only two case plays dealing with the unreported sub in the FED book. 3.6.7 A and B on page 29. While neither one is actually identical to this post, I think they do answer the "how to" that is asked
SITUATION A RULING tells us that a team warning is issued the first time it is detected in the game, and that all action on the play stands, and the unreported sub is now in the game.
SITUATION B RULING restricts to the bench because it is the second offense but was commited AFTER a warning.
Even though there were two unreported subs in the game at the same time, "When Discovered" they both became the first offense, and both could then become legal players.
Even reading the PENALTY for rule 3-6-7 we find that they both should stay in the game with a warning. It states in part "The umpire shall issue a team warning...and the NEXT offender...shall be restricted".
There were two offenders when PU was informed, which one of those could have been the "next offender?"
The defensive (and offensive as well) coach should have paid closer attention to the game.
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