False Start / Encroachment Philosophy
 

Who do you penalize when there is a defensive player who encroaches and an offensive player false starts and they happen simultaneously or near simultaneously? (NFHS)

It's either one or the other.

Defense. If they encroach into the neutral zone there is no getting back.

Most often it's the defense who encroaches just prior to the offense jumping, or reacting to the encroachment. Most of the time, not always. Plenty of times just an approaching defender will get an OL to move. You have to be the judge on who did what and when.

If it looks like a catch, it's probably a catch.

On rare occassion, because after conferencing it was just impossible to tell who jumped or violated the neutral zone first,that I have offset this and just started over. that is an option as well

It is an option, but people are more likely to conclude that the wings weren't paying attention than that the jumps were simultaneous.

Another option I've heard: if the wings can't figure out who jumped first, then it's a false start. The offense knows the count and are more responsible for jumping.