There are two situations -- the first is taking your opponent down and letting him up to run up the score. That is allowed and is referenced as legal in the case book. It has always been legal. There is no near fall in this situation. Just take downs and escapes.

The second is having your opponent on his back and not pinning him when it is obvious you can but instead you let him off his back and then put him right back into near fall. This is taunting (by definition) and is not allowed. However, you won't find this in the case book and many officials do not remember that when the taunting rule was first adopted about 10 years ago this was one of the examples of taunting that was published in the NFHS Officals' Quarterly. This was a common call at that time, but over the years it has become less common. You don't see the violation happen much in high school. Some officials will get down close and caution the wrestler after the second turn and tell the wrestler not to let him off his back again. That usually takes care of the situation.

A wrestler can avoid the taunting call by making it look like the opponent works off his back. Instead of just jumping off, if there is a little play-acting most officials will let that go. If it doesn't look like taunting, it probably is not.