NFHS isn't quite correct.
Unreported subs are not called out. The first occurance is a team warning. The second occurance is restriction for the unreported sub, and the coach. The player for whom the unreported sub entered, or an eligible sub will then replace the restricted, unreported sub.
If S1 was an illegal sub, then you would be correct. 3-4-2
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Mark
NFHS, NCAA, NAFA
"If the rule you followed brought you to this, of what use was the rule?" Anton Chigurh - "No Country for Old Men"
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