I think pat was wrong saying you can't decline illegal motion.
From the 2009-10 rulebook. (I can't find a more current version - I assume this rule has not changed). <a href="http://www.oficiales.org/A_2009/ncaa/NCAAINGLES/2009-10%20NCAA%20Footbal%20Rule%20Book.pdf" target="_blank">Link
</a>
RULE 10
Penalty Enforcement
SECTION 1. Penalties Completed
How and When Completed
ARTICLE 1. a. A penalty is completed when it is accepted, declined or
canceled according to rule, or when the choice is obvious to the referee.
b. Any penalty may be declined, but a disqualified player must leave the
game whether the penalty is accepted or declined.
I suppose there could be exceptions. But, I couldn't find any after a quick glance. Pat can provide a reference if this is wrong.
That's why a team would never try to execute illegal motion. You have to assume the ref would call it based on his judgment. Delay of game is a no-brainer. If the play clock reads zero and the ball hasn't been snapped - delay of game. Plus there is absolutely zero risk because the ball is never snapped. The team just sits there.