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Originally Posted by Warrenkicker
A and B can't both decline penalties in this play. Once B declines A's penalty B is allowed to keep the ball. A, by rule, is forced to accept B's penalty and it will be enforced from the spot of the foul. B gets an untimed down at A-25.
If B doesn't decline the penalty by A then we have offsetting fouls and the down is replayed.
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Let's forget the timing issue for a moment. B got the ball with clean hands. If B wants to keep the ball they'd have to decline the penalty on A. A would then enforce the penalty on B.
In the POTD cited time ran out on during B's return. If A accepts the penalty on B then B would have a chance to run a play because a penalty was accepted during the last timed down of the game. By declining the penalty the result of the play stands - B's ball on A's 1-yard line, 0:00 time remaining int the game.
The only way B has a chance is to accept the penalty on A and have a double foul. A would have to snap the ball for an untimed down.
The problem with your logic is that A is not forced to accept B's foul.