Substitute or suffer penalties?

[Nevadaref]

If the teams are located on the same side of the field, NFHS rules provide an area at midfield where players go when they wish to enter as substitutes.
If the teams are on opposite sides, they are to stand near the touchline at midfield.
Most high school games are conducted without an official scorer, so the players are to notify the nearest official when they wish to enter. However, in practice, the players are considered to have reported when they are standing in the above positions.
Now there is also a requirement in NFHS that a substitute must enter after being beckoned onto the field by the referee. See pages 19-20 3.4.1 Sit A
All of this said, the most I could possibly conceive of as a penalty would be to caution either the coach or the substitute if he refused to enter. If the player did enter, I wouldn't penalize anyone, since no rule has been broken. Maybe, one could say that the game has been delayed, maybe!!! But I doubt it.
This official took a simple rule and created a monster. That was very poor game management.