(ii) Secondary instructional program--grades 7 through 12. All secondary pupils shall have the opportunity for regular physical education, but not less than three times per week in one semester and two times per week in the other semester, taught by a certified physical education teacher, and all such pupils shall participate in the physical education program either:

• (a) a minimum of three periods per calendar week during one semester of each school year and two periods during the other semester; or
• (b) a comparable time each semester if the school is organized in other patterns; or
• (c) for pupils in grades 10 through 12 only, a comparable time each semester in extra class programs for those pupils who have demonstrated acceptable levels of physical fitness, physical skills, and knowledge of physical education activities; ...

FAQ does not permit exemptions, substitutions, or waivers for physical education.