LIVINGSTON were last night given a crushing five-point penalty and fined £10,000 by the Scottish Professional Football league after pleading guilty to defaulting on payments to HM Revenue and Customs.

Gordon McDougall, the club chairman, attended yesterdays disciplinary hearing at Hampden where he admitted the club had broken rules E20, E22 and E29.

Livingston's week could go from bad to worse when the club appear before the Scottish Football Association Judicial Panel on Friday as part of the ongoing investigation into shareholder Neil Rankine.

John McGlynn's side had already fallen to the bottom of the SPFL Championship on Saturday with a loss at Cowdenbeath, but the SPFL punishment now leaves the club seven points adrift of their Fife rivals. "The club are working with their accountants and HMRC to establish exactly how much tax is due to be paid," said McDougall. "We will be making no further comment on the situation."

The SPFL chief executive Neil Doncaster said: "The tax default and reporting rules are an integral part of maintaining a fair league competition."

John McGlynn, the manager, refused to comment but speaking recently, he said: "It's got nothing to do with the players that are at this club at this moment in time.

"However, somewhere along the line it's these players or the people that are here now who are maybe going to be punished."

Peterhead, meanwhile, have been fined and ordered to replay their League 1 game against Ayr United after playing their defender Reece Donaldson while he was suspended.