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I thought I read somewhere (NFHS Official's Manual maybe?) that you shouldn't step off the entire penalty on a well-marked field; only step of the distance to the first 5-yard-line and from the last 5-yard line.
Personally, I define a 'well-marked field' as one that has hash marks for every yard. If there are only marks every 5 yards, I step off every yard of a penalty.
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