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It's not in the casebook because it's straightforward penalty enforcement. B can either accept the penalty, or decline ALL of the penalty.
For the sake of discussion, let's say the ball is snapped at B's 20 yard line, 4th and 10.
Situation 1:
OPI, pass falls incomplete.
a) accept the penalty, first and 10 for B at B's 35.
b) decline the penalty, first and 10 for B at B's 20.
Situation 2:
OPI, pass completed and down at B's 8 yard line.
a) accept the penalty, first and 10 for B at B's 35.
b) decline the penalty, first and goal for A at B's 8.
Why would B ever decline the penalty?
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