1981 MEMORANDUM
3.1. Question asked by FIFA concerning Law XIV -- Penalty Kick
A penalty kick is about to be taken. The player taking it commits an infraction against the Law (feigning), pretending he is going to kick the ball to that the goalkeeper moves in one direction, but then kicks it in the other direction. This occurs after the referee whistles, but before the player kicks the ball.
[FIFA answers that, no matter what happens to the ball after the kick, the misconduct occurred prior to the ball being put into play. Therefore, the guilty player should be cautioned and the kick retaken.]