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rules say that you must subtract 2 from its charge roll if it declares a charge against any unit other than the nearest enemy unit.

if you did declare a charge against the closest enemy unit, but also declared a charge against the unit behind it, would this apply to both charges, neither, or only the one that is not the closest.

There is only one charge roll. Therefore, the penalty applies to the roll reducing the distance the unit can move while executing its charge.

Nastavious wrote:
rules say that you must subtract 2 from its charge roll if it declares a charge against any unit other than the nearest enemy unit.

if you did declare a charge against the closest enemy unit, but also declared a charge against the unit behind it, would this apply to both charges, neither, or only the one that is not the closest.

You declared a charge at a unit that was not the closest. Thus you apply the penalty. The rule doesn't care that you also declared a charge against the nearest unit.