I'm not sure but, sanction came to my mind.
The SFL board added in their statement: "Clubs have to realise that they can't treat their Her Majesty's Revenue and Customs tax obligations as something akin to a credit card."
They also said they will "reconsider the matter and deal with the club as it sees fit", if the Tayside club are still in administration by 31 March 2011.
To be fair. Dundee took the medicine and got on with it and would have scooshed the league without that handicap. That's assuming the handicap was the main inspiration though.