Just read a report on the BBC about German footballer, Michael Eberwein, who managed to give away a penalty while not on the field of play.
Seems the rules say that if a substitute interferes with play while off the pitch the ref will restart the game with a direct free kick. Michael was warming up behind the goal when the ball was going out and he kicked it back into play. Trouble was the ball hadn't gone out and so the ref restarted with a direct free kick inside the penalty area (a penalty) and booked him. The offence was only seen by var.
To date it is poor Michaels only touch for his team (Holstein) since joining in the summer. I bet the fans think he is a great signing.
...I can sort of understand a punishment for a deliberate act of time-wasting by a substitute, but it must be the first occasion of a player being penalised for helping to avoid an unnecessary stoppage...(?)