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There is an NFHS Interp from a few years ago which states that there is no penalty until the player returns to the game. However, that is wrong. The person who wrote that failed to recognize that by rule the scorer is to keep a record of all players (starters and substitutes) who have participated in the game. Where is that record kept?--The official scorebook. Since the kid played, he needs to be properly recorded in the book.
I agree that a team member with an incorrect number isn't penalized if he never participates.
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