OT Penalty #3

[NCVAReferee]

Sorry, here is another that I wanted to get discussion on.

OT Period 1.  Score 21-21.  A has first possession in OT.

A 4/G @ B-25.  A's field goal is blocked and rolls to the B-10, where B muffs the kick.  A recovers and is subsequently downed on the B-10.  During the kick, A had five players in the backfield.

What is the enforcement?

[golfingref]

B will decline the penalty. First and goal for B at the 10.

[Atlanta Blue]

This is the same concept as play #2.  A FG is just a punt that can score.  B muffed the "punt", A recovered.  Ball is dead where they recovered.

If B declines, it's A's ball, 1st down.  B will have to accept and give them 4th down over again.

Unless I'm missing something....

[NCVAReferee]

Procedures to Resolve Tied Games: 

"5.2.1.b.  The offensive team shall be awarded a new series of downs when any one of the following occurs:    Offensive team recovers a scrimmage kick (field-goal attempt) between the goal lines after it
has been touched first by the defensive team beyond the neutral zone."

My question is whether B still has the right to the illegal formation penalty despite A being awarded a first down per the deviation above.

[Atlanta Blue]

Procedures to Resolve Tied Games: 

"5.2.1.b.  The offensive team shall be awarded a new series of downs when any one of the following occurs:    Offensive team recovers a scrimmage kick (field-goal attempt) between the goal lines after it
has been touched first by the defensive team beyond the neutral zone."

My question is whether B still has the right to the illegal formation penalty despite A being awarded a first down per the deviation above.

It will not be a 1st down for A in this case.  A did not recover the ball with clean hands.  B will accept A's penalty, and the down will be repeated.  The rule assumes there was no preceding foul on A.