Offsetting penalties

[JasonTX]

NCAA
The first play the penalties will offset and replay the down.

The second scenario the illegal formation penalty is 5 yards from the previous spot. After that 15 yards for the late hit and includes an automatic first down.

The third scenario would depend on the down and distance for B to make a choice. Depending on the result of the play. Suppose it was 4th and 10 and A runs for stopped for a 5 yard gain. B will most likely decline the illegal formation penalty and then get the ball after the 15 yard penatly. It's all B's choice but they can enforce the 5 yarder and then the 15 yarder and A replay the down.