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NFHS Officials Manual2.4.9 Inadvertant Whistles/Horns:
"B. If the scorer's horn is sounded while the ball is live, or when it is about to become live, the official may ignore it or honor it. The horn has no effect, but the official's whistle shall cause the ball to become dead or to remain dead."
For many years, we taught that if the horn sounds while the ball is live, the officials should verbally acknowledge that it was a mistake, by stating, "Play on." In the event that a player commits a violation, for example, the ballhandler travels, obviously because of hearing the horn, that the officials should sound the whistle, verify the reason for the horn sounding, and re-start the game at the POI. In such cases, common sense should dictate the officials' actions.
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To be good at a sport, one must be smart enough to play the game -- and dumb enough to think that it's important . . . 
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