Under what circumstances can a team refuse a penalty?

A team can refuse a penalty when they prefer to accept the results of the play rather than enforce the penalty. This situation often arises when the outcome of the play is more advantageous to the team than the yardage or other consequences of the penalty would be. For example, if a team gains significant yardage on a play but a penalty occurred, they may choose to decline the penalty and take the gain from the play instead. This strategic choice allows teams to maximize their chances for advancing their position on the field rather than being set back by a penalty enforcement.

The other choices do not accurately reflect the rules regarding penalty acceptance and refusal. The severity of the penalty itself or whether it is against their own player does not provide valid reasons to refuse it, and a team cannot simply refuse a penalty on the grounds that it might benefit the opponent; the decision must be based on the context of the play and the options available at that moment.