Excessive Timeout Administration

[Matt S.]

Going back and forth with a few others on this:

NFHS rules - excessive timeout is charged to the calling team, along with an administrative T. Do you shoot the free throws before or after the timeout? (please cite a rule or case book reference)

My partner says you shoot after the timeout, I say that's illogical because in a tie/close game with a few seconds left you'd want both coaches to know the score coming out of the timeout--it just seems to make more sense...but I've been wrong before!!