Unsportsmanlike Conduct--Who gets charged?

[FredFan7]

After a play the head coach takes several steps onto the field to loudly berate the officiating crew. He is penalized for USC.

Then that coach calls a timeout and calls his team to the sideline. As the team approaches, the assistant coach yells loudly to his team (loud enough for wing official to hear), "Good play guys, the ref's ------ us."

Do you penalize the assistant coach for USC, or penalize the bench and send the head coach packing?

NFHS