Jim Harbaugh has said that penalties should be awarded regardless of how long is left on the game clock.
Harbaugh told KBWF-FM: "A penalty is a penalty no matter when it occurs in a game. It could occur in the first play of the game. It could occur on the last play of the game, or any play in between. That's the rules of football.
"You let them play or let them get away with something. Which would you rather have? Let's play the rules of the game.
"If there's a penalty then it's a penalty, doesn't matter what kind of game. It's the rules of football. If it's a penalty, you call it. If you see it, you call it. That's how I feel about it."
The 49ers went on to lose 34-31 to the Baltimore Ravens.