[Dutchrudder]

It's the same issue as any other penalty in the last 2 minutes of the game, the clock keeps running and there is no recourse for the time lost. The only exception is if time runs out and the game ends on a penalty, then the team will get one more play with 0:00 on the clock. If they would just allow the time to be put back on the clock when a penalty is accepted, it would nullify the incentive for a team to use a penalty to its advantage. Simply go back to the time on the clock at the moment the ball is snapped. It shouldn't mess up anything, since the penalty would be accepted and likely erase any play made. I'm sure there are more details to it than that, but that's the gist of the solution.