As with other fouls, we need to consider the entire play (or act). In this case, the defender (Miller) thought it was a joke AND the offensive player (Taylor) also treated it as a joke. Given the action and reaction in this case, I'm letting it go.
I've had cousins playing on opposing HS teams. I got between them early in the game, ready to give both a warning, and saw huge grins on both faces. They told me they were cousins and I told hem to have fun.