If I were to try and sell the PK for deliberate infringing (which I wouldn't, but I might be tempted to either award scrum (due to not a kick at goal) or FK (time wasting)) then the route I would go down is:
IF someone in an game of rugby, at sea level (or about), said to me, inside their OWN 22, we'll go for the posts, I know they are taking the piss. I would point out to the captain/kicker that they were taking the piss, and if the resulting kick was not a clear and obvious attempt at goal, which would need to show that the kicker at least had an outside chance, then I would treat as "act contrary to good sportsmanship", or "deliberately wasting time" or deliberate infringement of "kick at goal". In otherwords - would make it clear beforehand what the expectation was. I would then let them take the kick, and judge it from that.
And in any event, I would be struggling to allow them to take a place kick from inside their own 22m. The watch would be off, and I would be speaking to the captain. If they still took it, would judge of the kick, and then play advantage for the scrum/FK as per above.
Would be interested in learning where the kick landed (half way line? 10m line? opposite 22m?)
To me - this is an obvious "non attempt" at goal, and is about wasting time. Would act to stop the time being wasted.