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Not a football official, but did NFHS also change the penalty for unsportsmanlike taunting to a live ball call? If so then you would have offsetting penalties and replay the down I would imagine.
If the rule is still "all unsportsmanlike penalties are treated as dead ball penalties" then you have a live ball penalty on the kicking team, which is declined, then a dead ball unsportsmanlike penalty on the offense after the score, so it would be penalized according to the rules for such a penalty.
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