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Under NCAA rules, (forget the 40 clock for a second; 25 is still relevant) the foul occurs when the clock hits :00 and the ball hasn't been snapped. Thus, there would be a foul here, but this is a dead ball foul which is enforced from the succeeding spot. Since the game clock has run out, there is no succeeding spot, and no way to enforce the foul. So ignore it.
Don't know for sure, but I'm guessing Fed rules are very similar if not the same.
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