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Absent a "local rule" [or one in the sanctioning body rule book] there is no requirement that substitutes be listed on the lineup card; or more accurately, no penalty for failure to do so. If the substitute player is "legal" in the sense of allowed to play for that team under any circumstances [using the sanctioning body's rules re: age, residence, being a formal "member" of the team] - he can play and there is nothing to be "done".
If the player is NOT a legal substitute, for reasons other than not being listed on the lineup, the proceedures and penalties for illegal substitute become available.
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