Soccer State Championship Game Returns To Penalty Kicks 9/4/2007 The MPSSAA Board of Control approved the soccer committee recommendation to use penalty kicks starting this fall to resolve state championship matches that are tied following regulation and two overtime periods. Penalty kicks were used in the 1970s until 1983, when the state opted to declare co-champions in state final ties.    The change uses the format of penalty kicks that was already in place to break ties during all games leading up to the state tournament championship game.