Delay of Game Penalty: What Happens When It's Not Accepted?

Question
I though I saw a game w South Carolina wanted to back up for a field
goal, so they took a delay of game penalty. However, the opposing coach
did not accept the Delay penalty and got the ball on turnover of downs.
Is that correct? My husband thinks I am crazy. But if an opposing team
does not accept the delay of game penalty on 4th down- what happens?
They turnover the ball? They have another chance for the 4th down?
Thank you, Kim

Answer
Dear Kinberly,
a delay of game penally is a dead ball foul. And a dead ball foul can not be turned down by the defense. A dead ball foul (means) that there was no play. If no play took place then it would still be fourth down and the football can not be turned over on downs.

Your friend, Louis