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NFHS 8.9.2

ART. 2 . . . In the top of the first inning only, the pitcher and catcher are identified as those players listed on the lineup as the pitcher and catcher; both must face at least the first batter on defense (one pitch). Thereafter, the pitcher and catcher are identified as the last players who physically played that position on defense. The pitcher or catcher must bat and reach base legally (or earn their way on base) in order to be eligible for a courtesy runner.

EXCEPTION: When an injury or disqualification occurs in the top of the first inning to the pitcher/catcher identified on the lineup card and she is unable to face the first batter in the bottom of the first inning, the player who ran for her is retroactively her substitute, no longer a courtesy runner. All substitution rules apply and the pitcher/catcher has left the game.

From the case book:

8.9.2 SITUATION B

In the top of the first inning, the visiting team is at bat and lists the pitcher, B. Smith, batting first and the catcher, L. Jones, batting second. The center fielder, M. Shaw, is batting eighth and the right fielder, D. Adams, is batting ninth. Both B. Smith and L. Jones (the pitcher and catcher of record) get hits and courtesy runners properly report and run for each player. In the bottom half of the first inning, M. Shaw goes to the pitching position and D. Adams occupies the catcher's position; B. Smith and L. Jones take center and right field, respectively. The ball becomes live.

RULING: Illegal substitution. After the ball becomes live and M. Shaw and D. Adams take the positions of pitcher and catcher (not the pitcher and catcher of record on the official lineup card), they become illegal defensive players and are restricted to the dugout/bench for the remainder of the game. (8-9-2 Penalty; 3-4-1b Penalty)