THE DECISION
As the goalkeeper is deliberately delaying the restart of play, the referee does not have to wait for the goalkeeper to have possession of the ball to blow the whistle and signal the start of a five-second countdown. If the goal kick has not been taken by the end of the five seconds, the referee awards a corner kick to the opposing team. The goalkeeper is cautioned (yellow card) and then sent off (red card) only if they excessively delay the restart after the corner kick has been awarded.
Read official Law 12 ↗