NFHS Substitution

[harmbu]

Can anyone explain to me the logic behind the rule that states that you don't have to report your substitutes in a high school baseball game?

I have been told that it is possibly to keep a kid from being penalized for his coach's mistake. I don't buy that. If a coach isn't prepared enought to follow the rules, his entire team should be penalized.

Any help on this one would be appreciated.