"In the high school game it is a foul to throw, intentionally, a forward pass incomplete to save loss of yardage and to throw, intentionally, a pass to an area not occupied by an eligible receiver. The penalty is 5 yards and loss of down. The enforcement spot is from the end of the run, or where the pass was made.
"This is different than NCAA rules in which a passer , who is outside the pocket,( which is determine to be between the tackles in a normal formation,) can throw a pass intentionally incomplete.
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http://www.highschoolot.com/content/story/3275565/#ymkOx3mYAMso0gvi.99
Found this. The rule is not the same as college. If it occurs on fourth down because there is a loss of down the opposing team gets the ball.