The NCAA Football Rules Committee endorsed a proposal that penalizes unsportsmanlike conduct as a live-ball foul beginning in the 2011 season.
Press Release.
This would mean that, for example, if a player taunted the opposition while running in for a touchdown the score would be voided and the penalty enforced from the spot of the foul.
The committee threatened it in their odd
Statement on Sportsmanship section in the rule book last time but it looks like it may turn into a rule (the next time they put out a rule book).