I'd be interested to see the full OT rules for states that do not use the NFHS recommended OT procedure, just to see what they do with fouls after a COP. If anyone doesn't use NFHS OT, please post your state's OT rule.
Here's the entire Massachusetts Tie-Breaker Rule from the MIAA handbook:69.3 MIAA Tie-Breaker Rule. (Revised 4/13/22)
69.3.1 The MIAA Football Tie-Breaker Rule, multiple overtime periods: will ensure that the game will not end in a tie.
69.3.1.1 Additional overtime periods will be used if teams are tied at the end of regulation or succeeding overtime periods.
69.3.1.2 Each series shall begin at the ten-yard line unless a penalty overrides. First down chains will not be used. It is always goal-to-go. If penalty enforcement calls for an automatic first down, it will be first and goal.
69.3.1.3 For the first and subsequent tie breaking periods, any team that scores a touchdown must attempt a two point conversion by run or pass from scrimmage.
69.3.1.4 If there is a change of team possession during the last play of an overtime period (second series), live ball personal fouls or live ball unsportsmanlike conduct fouls by opponents of the team last gaining possession, that occur after the change of possession, gives the team in possession the option of putting the ball in play, where the penalty leaves the ball, for one down free of penalty or penalize as a dead ball foul at the succeeding spot in the subsequent overtime period. This option is exercised only if the team last gaining possession is free of foul during the down.
Example: Second Series - Team B intercepts Team A's pass and, during Team B's run back, Team A commits a personal foul.
Ruling: Team B has the option of extending the overtime period for one down free of penalty, with Team B putting the ball in play where the penalty leaves the ball, provided Team B has not fouled during the down. Or Team B may choose to penalize as a dead ball foul at the succeeding spot in the subsequent overtime period.