The SPFL has reversed results involving Queens Park and Raith Rovers in the Development League after fielding ineligible players.
Despite winning the matches on the park 3-0 defeats have been awarded with both clubs warned about their future conduct.
Development League matches are of little relevance with clubs using the fixtures to give players match practise and stay sharp.
On December 19 Raith fielded a trialist without the correct paperwork in a 1-1 draw with Stirling Albion.
Earlier in the month Queens Park were guilty of a similar offence when they beat Stranraer 2-1 but that result has now been reversed.
Despite over a decade of fielding players being paid through secretive EBT funds Rangers (IL) were only fined £250,000 by the SPL.
No punishment has ever been handed out by the SFA for Rangers (IL) fielding ineligible players in the Scottish Cup.
Andrew Dickson was in charge of player registrations and is now a member of the Scottish FA Football Regulatory Advisory Group.