Remember, the ball must be made live before the unreported substitute is in the game. So in the case of before a pitch has been made if the ball has not been made live there is no warning. See Rule 3-3-d and 3-3-e.
Once the unreported sub has met the criteria for being in the game (3-3-a through d) and the ball has been made live then the penalty stated by Dakota is correct.
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