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If a roster is incorrect...
....that is the coaches fault and s/he will have to answer for that when the state high school association receives a match report.
Whether the state hs association takes any action is up to them....
I agree with the idea that rosters are essentially useless given that the referee has no way of knowing if the players listed on the roster are actually the individuals playing but collecting a roster (a properly completed one) prior to the match helps the referee avoid unnecessary interactions after a game in cases of serious injury or disqualification.
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