The 2014 version of NFHS 8-3-6-b "Afoul by B/R occurs, and the penalty is accepted, the down is replayed after enforcement", simply removes what appears to be excess and redundant verbiage ("or to decline the distance penalty") as that same option continues as part of "Football Fundamentals X1 (Penalty Measurement)
That was redundant, it was always an option. Problem was, they changed the rule by removing the previous spot option, without announcing a rule change.
Take the play on question: 2 pt try from the 3. A10 drops back and is tackled by the facemask at the 10 yd line. Enforcing the penalty moves the ball half the distance to the 5, replay the down. Declining the distance portion of the penalty would leave the ball at the 10 and replay the down. There is no longer a provision to move the ball back to the previous spot for the replay.
The previous spot option was an exception to the All but One rule in FED, and applied only to tries. It looks like they no longer want that exception. But this rule came in quietly with no mention of a rule change, and it looks like it went out that way as well.