Leeds United owner Massimo Cellino has been fined €40,000 (£28,500) after being found guilty of tax evasion by an Italian court.
The 58-year-old has been charged with failing to pay VAT on a Range Rover that had been imported from the United States.
The Italian has been convicted of tax evasion before, after failing to pay import duty on a yacht last year.
Cellino has recently returned to the Leeds board after serving the four-month ban that the Football League imposed for his previous offence.
It is believed that the League is waiting for official confirmation of the court's ruling before deciding to take action.
