Taunting

[jimpiano]

This is a question and has no bearing on the actual ruling but more on the rationalization of the rule, which may be beyond this panel's expertise in explaining.

During the Indiana loss to Central Michigan,the Chippewas' Antonio Brown had the ball behind the defense and on his way to a 79-yard touchdown. When he got to about the ten yard line, he turned and made some gesture to the Indiana defenders chasing him. Naturally, he was flagged for unsportsmanlike conduct.

Why isn't that penalty treated as a live ball foul instead of a dead ball foul?

He hadn't scored yet, the play wasn't over, so why isn't the penalty enforced from the spot, like any other personal foul would?

I understand that this is the correct ruling, but I don't understand the purpose of the rule.

If you want to stop that type of taunting, take away the score.