This is from a CFO quiz
Third and 10 at the A-45. A88 catches a forward pass and fumbles at the B-44. Teammate A63 recovers the ball and is tackled at the B-40. During the pass, B70 is flagged for roughing the passer.
Penalty is enforced from the end of the run.
What if A63 scored a TD - is the penalty declined by rule or assessed on the PAT or kick ?