Rule set: Any level where blocked extra points can be returned by a non-kicking team for point(s).
Team A scores a tying TD as the 4th Qtr clock expires. With no time on the clock a game winning P.A.T. is attempted and blocked by Team B.
Team B returns the blocked kick, in what looks like a would-be score / conversion. However, the kicking team tackles Team B's return man by the facemask 5 yards short of crossing the goal line. He is flagged.
btw.....as a small-school hs baseball coach, 2 hr bus rides home can often take some strange conversation turns......hence my ? here.
As a baseball umpire, I do like to check on other sports' rules. So here is my take.
I base my judgement on a play where the Redskins got a turnover at the end of the game and were similarly fouled. They got a play to beat the Cowboys!
OK, here goes.
When Team A's PAT is blocked and Team B recovers to advance, Team A is now on defense.
As they tackle player B illegally, the half CANNOT end on a defensive penalty.
Team B gets one play from scrimage on an untimed down at the ultimate point of enforcement of the penalty.
That's my guess!
(See me on the baseball side)