There is actually a rule against taunting which some refs (including myself) consider the act of cutting your opponenet up to their feet directly from their back a form of taunting. So in all reality it's not a made up rule.
If that is how you choose to interpret the taunting rule that is of course your choice. There are just as many officials around the state who don't consider that taunting and don't call it as such. I honestly fail to see how that breaks the barrier of taunting whereas taking an extra second to release the wrestler back to their stomach like a flopping fish and then to their feet is so much less unsportsmanlike. And that is to say nothing of the those that takedown and release 8+ times a match. So again it is not a rule by the letter of the rule book, only an interpretation shared by some.
Point is that when various officials around the state take completely opposite interpretations of rules it creates an inconsistency that coaches, fans, and competitors loathe, much like other issues such as stalling.
Fortunately for us as a community, it is not a situation that we see very often because most wrestlers regardless of age don't see the point in it, and many good coaches around the state don't encourage kids to do things like this. I would be almost 100% positive that when it does happen its a younger kid and he doesn't have any idea that is is frowned upon.
As Mr Ford pointed out a little preventative officiating can quell these types of situations. No need to jump right into penalizing and no reason to just keep silent about it.
