Succeeding Spot Enforcement

[Suudy]

a) 1st and 10 from the A20. The clock has 0:02 remaining in the 2nd quarter and the clock starts on the snap. A5 breaks free and runs 80 yards for the TD. During the run, A5 taunts B10. Time expires on the play.

Can B accept the penalty and enforce it on the kickoff in the 3rd quarter?

b) A trails 14-7. 1st and 10 from the A20. The clock has 0:02 remaining in the 4th quarter and the clock starts on the snap. A5 breaks free and runs 80 yards for the TD. During the run, A5 taunts B10. Time expires on the play.

Can B choose to have the penalty enforced on the succeeding spot in overtime (assuming the try is good)?