Well, well, look at this. FIFA 13's developers experimented with the concept but found there was no fair way to assess it within the rules of football. NBA 2K13, however, can take advantage of basketball's technical foul rules to sanction you for cussin' into the Kinect sensor after a total bullshit call.
Basketball allows for a bench technical foul, in which the official cites players on the bench or the coaching staff for unsportsmanlike conduct, which the Kinect-enabled NBA 2K13 will recognize. if you yell an expletive when the officiating doesn't go your way, you'll get T'd up says ESPN's Jon Robinson, but the foul doesn't go against anyone on the court. The example Robinson used was in complaining about a particularly generous and-1 shooting foul against him. The opposing team was given two free throws and possession.
It's an amusing quirk that doesn't drift into game-breaking punishment because basketball's sanction isn't as potentially severe as football's. FIFA 13 tinkered with the idea of handing out yellow cards if you swore at an offsides call, for example, but the concept broke down because there seemed to be no fair way of determining which player should get the booking. This is important because two yellow cards for a player result in his dismissal, and if it's a player on the pitch, the team will be a man down for the remainder of the match.
That's a lot more punitive than giving the other team two free throws and the ball, so EA Sports abandoned the booking aspect. Still, the match commentators in FIFA 13 will observe that the official has noticed your foul mouth, and you can expect not to get any favorable treatment the remainder of the way.
Now, in basketball, a coach who picks up two technical fouls is kicked out of the game, same as any player (and also in football, including managers) but the team still continues at full strength. I have no idea if NBA 2K13 will include an ejection seat for your team's coach. Considering that President Obama shows up in the Association mode as a coach after about five years, this could be downright hilarious.