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I would get rid of offsetting penalties cancelling each other out regardless of the yards. I think it’s stupid that if one team commits a 5 yard penalty (such as offsides on the defense), the other one could commit a 15 yard penalty (such as a personal foul) and they cancel each other out.
If both teams commit a penalty then the difference in yards gets enforced. In the example above the offense would back up 10 yards.
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