Livingston have been deducted five Championship points and fined £10,000 for breaching a number of SPFL rules relating to non-payment of tax.
The West Lothian club failed to advise the league body that it had been in default of its tax obligations in relation to payments made to players.
Consequently, Livingston had been able to register professional players in registration periods when it otherwise would not have been able to do so.
SPFL chief executive Neil Doncaster commented: "The tax default and reporting rules are an integral part of maintaining a fair league competition."
Meanwhile, Peterhead have been fined and ordered to replay their League One game against Ayr United after playing Reece Donaldson whilst suspended.
The Highland club were censured, ordered to replay the match and fined £10,000 (part suspended) while Donaldson is suspended from playing in the replayed fixture.
The date of the replay is still to be arranged.
Comments & Moderation
Readers’ comments: You are personally liable for the content of any comments you upload to this website, so please act responsibly. We do not pre-moderate or monitor readers’ comments appearing on our websites, but we do post-moderate in response to complaints we receive or otherwise when a potential problem comes to our attention. You can make a complaint by using the ‘report this post’ link . We may then apply our discretion under the user terms to amend or delete comments.
Post moderation is undertaken full-time 9am-6pm on weekdays, and on a part-time basis outwith those hours.
Read the rules hereComments are closed on this article