Taunting

Question
What is the ruling on a player taunting another player... Scenario:  Offensive player getting ready to score a touchdown, turns around at the 5 yrd. line and taunts the chasing defensive player.  Is it a touchdown with the penalty enforced on the extra pt or kick-off, or is it a spot penalty at the 5 yrd line with a 15 yrd. mark-off?

Answer
Tom
Under NCAA rules as of this year [2011] taunting or unsportsmanlike conduct fouls (UNS) are treated like any other "live ball" foul.  Bases on your question, this year the UNS foul would be enforced from the 6 yardline where the foul occurred.  The offensive team would be penalized 15 yards from the spot of the foul [the 5 yard line].  The touchdown would not count.  The clock would start on the snap.  Last year it would have been a live ball foul treated as a dead ball foul and enforced on the try.