Under what circumstances would a goalkeeper’s delaying picking up the ball until seriously pressured by an opponent be classified as “taunting?”

My son was verbally warned by the AR to pick up the ball lest he be cautioned. (This was a high-school game where taunting is stressed more than in normal FIFA-governed situations.) My son made no overt gestures and said nothing to the opponent. He was trying to (legally) waste a few seconds since we were ahead. An opponent approach and my son reached down as if to pick up the ball. When the opponent retreated, my son just stood up until the opponent approached again -much closer this time!

In the event that nothing other than standing over the ball occurred, could this be classified as taunting? How would this be different from taking the ball into the corner or passing the ball around without pressing any attack?

USSF answer (March 26, 2009):
We are not aware of any reason why a player who is clearly “using” time, rather than wasting time, should be harassed by an assistant referee. We cannot speak to what might be called in a high school game, but your son has not committed any infringement of the Laws of the Game.

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