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Under any circumstance, the USC fouls offset. See 10.1.5. Technically, B has the option to accept or decline the penalty, and if they decline, the game is over or we go to OT. If they accept, the penalty is enforced and an untimed down is played.
From a practical standpoint, unless Team B is down by 8 or less to Team A (or the game is tied), the penalty will be declined and the game will be over.
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