Livingston could incur a points deduction from the Scottish Professional Football League after the SPFL Championship club allegedly defaulted on payments to HM Revenue and Customs.
The governing body, which had meted out a signing ban already, have opened disciplinary proceedings against the embattled West Lothian club and the case is expected to be heard within days.
News of the SPFL's decision to take action comes in the wake of the Scottish Football Association's judicial panel hearing evidence from Livingston on Wednesday, having brought separate charges against the club as a result of the activities of majority shareholder Neil Rankine. The SFA claim that Rankine also holds an interest Dumbarton and East Fife, meaning that Livingston has breached five rules. The case has been adjourned until November 7.
Officials at Livingston are understood to be bracing themselves for the repercussions of defaulting on tax payments, with the case due to be heard by a SPFL sub-committee. A source close to the Livingston board said: "Livingston fear they will be handed a points penalty."
The club are understood to have admitted their wrongdoing to the league, they were given a transfer embargo on August 12. In a letter to the SPFL signed off by the Livingston vice-chairman Robert Wilson, it is alleged that the former chief executive Ged Nixon - who resigned last October after a fallout with Rankine - paid undeclared bonuses to players and then manager Gary Bollan in 2010 and 2011. Both the players and Bollan deny receiving such money.
Prior to that declaration, Nixon launched legal proceedings against the club in a bid to recoup a £311,000 director's loan. That case is due to be heard in March 2015.
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