Can you expand on the meaning of this section please?

OFFENCES AND SANCTIONS
The referee will award an indirect free kick against any
player who is not walking, unless there is a clear attacking
opportunity for the team in possession. Where advantage
can be played, the offending teams should be sanctioned
once play has stopped, or the advantage has not accrued.

Does it mean that every not walking incident - even when advantage played and accrues is still recorded against the team count?

Or does it mean that if a different type of sanction (Blue card for USB - following advantage for a Dogso) can be issued at the next stoppage in play?

This has been asked on another forum