What exception makes this incorrect?
The ball is still placed at the 20 yard line after a touchback per UIL rule. NCAA is the 25 yard line.
Flag after the ball is kicked, then either:
1. Rekick from the A35 if Team B chooses to assess the penalty from the previous spot.
2. Team B's ball at the B25 if they choose to assess the penalty after a touchback.
After the ball has been made ready for play all players on the kicking team except the kicker must be no more than five yards behind their restraining line. If one player is more than five yards behind the restraining line and any other player kicks the ball, it is a foul.
PENALTY—Illegal Formation. Five yards from the previous spot and re-kick, or five yards from the spot where the dead ball belongs to the receiving team.