Scorer changes team member, player, number in scorebook ???

[BillyMac]

Penalized when they occur, after ten minute time limit; A maximum of one technical foul per team regardless of the number of infractions, 3a, 3b, 3c; The infraction occurs when the scorer is advised to add to or change the scorebook; The foul must be charged when it occurs and enforced when the ball next becomes live; Once the ball has become live, it is too late to penalize: A team shall not require the scorer to change a team member, or player, number in the scorebook (with exception), after the ten minute time limit; Team technical foul; If there is no request for change, or if a team member does not become a player, thus avoiding the change, there is no penalty.

What if said player participates, unbeknown to an official, and is then substituted for, and is sitting on the bench? It seems too late to penalize. Am I correct? Can it be penalized the next time the player enters the game, before the ball becomes live?