Law 14 - Penalty Kicks/Extended Time
A penalty kick is a direct kick taken from the penalty mark, 12 yards in front of the center of the goal. All players except the one taking the penalty kick and the defending goalkeeper must stand outside the penalty area, at least 10 yards from the ball, and behind the ball, until it is kicked. (The arc at the top edge of the penalty area indicates 10 yards from the penalty mark.) The kicker must be identified before the kick is taken and should be inside the penalty area or the restraining arc. The referee's whistle must initiate the act of a penalty kick.
At the end of the half or at the end of the game, time will be extended to take (or retake if necessary) a penalty kick.
When a penalty kick has been legally taken or retaken at the end of either half or during a tie-breaking procedure, play is over as soon as a goal is scored (directly, or indirectly off the goalkeeper, the goal post, the crossbar, or any combination thereof); when any player other than the defending goalkeeper touches the ball; or when the referee has decided that a goal has not been scored.