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Presuming you're thinking about NFHS rules, a field goal attempt is just one type of scrimmage kick play and is governed by all the same rules as a standard punt, with the difference being, if successful it scores points.
As pointed out above, if the ball breaks the goal line plane, but fails to score points, just like any other scrimmage kick it's a touchback, 1st & 10 from the 20YL. If it's fielded, within the field of play, and returned, the succeeding spot will be determined by the return.
If it falls short of the goal line, and is downed there, it will be put in play from that spot. If it rolls, or flies, OOB on either sideline, it's put in play from the inbounds spot.
Fouls during the kick are loose ball fouls, except those meeting the PSK requirements, just like any other scrimmage kick.
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