My question involves yet another variation of the endless player tactics during a Penalty Kick. My brother brought up a good question I can’t seem to answer after checking both the Laws of the Game and Advice to Referees.
The scenario is as follows:
An attacker sets up for a penalty kick facing away from the ball, and uses a heel kick to take the penalty kick. There is no other violation of any sort.
What is the correct decision for this?

USSF answer (January 7, 2008):
No, this is not permissible. The referee must observe what occurs when the ball is kicked, just as it says in Law 14. if the ball enters the goal, the kick is retaken. if the ball does not enter the goal, the referee stops play and restarts the match with an indirect free kick to the defending team, from the place where the infringement occurred. For making a mockery of the game by kicking in this manner and thus bringing the game into disrepute, the player must be cautioned for unsporting behavior.

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