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Oh boy.. When in doubt, crack open the case book and you're sure to find an example somewhere.
Situation 5.3.1 C: 3rd&10 for A from the B-40. A1 gains 10 yards and is downed at the B-30. A2 taunts B1 during the run.
RULING: Since the live ball action gave a a new series, the line to gain will be established after A is penalized for A2's unsportsmanlike act. It will be 1st&10 for A from the B-45.
It makes no difference that this a live ball penalized as a dead ball foul. A dead ball foul for a late hit would be penalized the same way.
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