Kilmarnock are believed to be at the centre of an SPFL probe into the registration of Vitalijs Maksimenko.
The Latvian internationalist joined the club on loan from Yeovil and made his debut against Celtic last month. He has since played in four matches scoring against Partick Thistle at the weekend.
According to the Daily Record the SPFL are probing a claim that the players signature may have been forged to allow him to play against Celtic.
It’s unclear how the alleged forgery came to the attention of the authorities but suggestions that the club may face a points deduction and possible relegation are unlikely to be realised.
In the past registration issues have seen clubs knocked out of the Scottish Cup but the recent Lord Nimmo Smith inquiry into Rangers use of EBT’s is certain to be used by Kilmarnock in their defence.
Despite over 40 players being paid outwith their registered contract, Nimmo Smith, on instruction from Sandy Bryson of the SFA, ruled that no sporting advantage had been gained.
That was despite the club admitting to a tax hearing that six of the EBT’s had been unlawfully set up.
Any attempt to deduct points from Kilmarnock could potentially see Hearts avoid being relegated to the Championship with the track record of the footballing authorities uninspiring in these matters.
In most countries fielding ineligible players would result in a straightforward 3-0 defeat against the team involved as happened to Sion following their Europa League ties against Celtic in the 2011/12 season.
Applying that scoreline to every match that a club fielded an ineligible player in would have seen Rangers (IL) lose five titles but Nimmo Smith handed the old club a £200,000 fine to be added to their list of debts.
At present Kilmarnock are sitting 17 points above bottom of the table Hearts as Neil Doncaster’s leadership is again about to come under scrutiny.
