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NFHS rules:
Penalty enforcement is relatively straightforward once you understand a couple of basic principles:
When you have a foul, the first thing that needs to be determined is where the basic spot is located. The basic spot is determined by the type of play (running play, loose-ball play, kick play, etc).
Once you know the basic spot, you apply the All-But-One Principle: All fouls are enforced from the basic spot, except for a foul by the the offense that's behind the basic spot (the but one).
A simple example:
1/10 for Team A at the A-35. Running back A20 runs for 12 yards to the A-47, where he is tackled.
The basic spot in this case is the end of the run (A-47).
All live-ball fouls by Team B are enforced from the basic spot (end of the run).
Any live-ball Team A fouls that occur BEYOND the basic spot are enforced from the basic spot (again, the end of the run).
Any live-ball Team A fouls that occur BEHIND the basic spot are enforce from the spot where the foul occurred.
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