Got my rule book now...
 

dumbref, sorry for hijacking your thread...

pg FI-65 A.R. 9-1-4-VII states

"At the end of third down, Team B sends in its kick-return team. The responsible officials count the Team B players and are positive that Team B has 12 players on the field of play. After approximately four seconds, the officials sound their whistles and drop their penalty markers. RULING: Dead-ball foul, sustitution violation. Penalty - Five yards from the succeeding spot."

On the very next page, A.R. 9-1-4-VIII states

At the end of third down, Team B sends in its kick-return team. The responsible officials count the Team B players and it appears that Team B has 12 players on the field of play. While the officials are attempting to recount the players, the ball is snapped. At the end of the down, the officials recount the Team B players and are positive that Team B had 12 players participate during the down. RULING: Illegal participation on Team B. Penalty - 15 yards from the previous spot. (Note: If the officials are not positive that a team has violated Rule 3-5-2-c, they should not sound their whistles and penalize the team five yards for a substitution violation.)

That's why 2 officials are counting A and two officials are counting B. There is no way we should miss this (12 men on the field) and allow the play to get off. If we do end up with an IP (vs. an IS) we haven't done our job.

I have a good friend in the SEC, and we discussed this a couple of years ago. The instruction at that time was to let it go as illegal participation. I will try to get with him and see if that has changed.