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Originally Posted by Spence
1. Is this penalty marked off from the spot of the foul?
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It is enforced like any other live ball foul but in this case, yes it is marked off from the spot of the foul.
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2. I assume it can be called even if the play does not result in a TD?
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Yes, the type of play does not matter as the foul is simply unsportsmanlike conduct.
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3. Have you ever called or seen it called on a defender?
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Yes, but not this year.
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4. Does it only apply to the kid with the ball? We often see a QB throw his hands up in celebration while a receiver is heading to the EZ.
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No it does not, it applies to all players (the live ball foul that is). In my opinion, a QB throwing his hands up is NOT unsportsmanlike conduct, just like the play in this video is not either. A QB getting in the face of a defender and taunting him would be a foul and if the ball is live, a live ball foul as well.
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Any thoughts on better ways to write the rule to enforce its spirit?
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Unsportsmanlike conduct is a very subjective call and efforts have been made to create consistency at the collegiate level on how to call this, there are still disagreements all the time about these calls. The biggest litmus test is that if the act is not specifically prohibited, the official has to judge whether or not the act "feels right". If not, a flag should be thrown. I have a hard time understanding what was wrong with this play.