Great question here.
Maven notes only roughing the passer has dead ball spot vs. previous spot enforcement attributes (in some cases). However, what about a running play where the offense gains 12 yards on the run and the runner is face masked or horse collared on the tackle? NFHS Rule 10-4-4 notes, "The basic spot is the spot where the related run ends for a foul which occurs during a running play as defined in 10-3-2."
See Casebook 10.3.1 SITUATION A: 3rd & 10 at B's 40. A1 takes the snap, runs wide and pitches back to A2. A2 catches the ball and runs to B's 10 where he is downed. (b) B2 grasps A2 by the face mask/helmet opening during the tackle. RULING: (b) the face mask/helment opening penalty occurred during a running play. The basic spot is the end of the run. If A accepts the penalty, it will be A's ball first and goal at B's 5.
In addition, the basic spot is the succeeding spot (10-4-5):
a. For an unsportsmanlike foul
b. Dead ball foul
c. For a Non-player foul
d. When the final result is a touchback.
Note: The succeeding spot may, at the option of the offended team, be the subsequent kickoff as in 8-2-2, 8-2-3, 8-2-4 and 8-2-5.