From the Sanctions principles part of the findings
At one level, disregard of the potential PSR difficulties can be said to increase
Everton’s culpability. But the Commission considers that there is a danger
of double counting. We have already made clear that our approach is to start
by considering the extent by which the PSR threshold has been exceeded: the
greater the excess, the greater the culpability. We do not consider that the
reasons for the PSR breach should aggravate that culpability unless they can
be said to constitute exceptional conduct. For example, a deliberate cynical
breach of the PSR to achieve a sporting advantage might increase culpability
beyond that already arrived at by the extent of the breach. We do not think
that this is such a case.