i would personally interpret that as one charge as it says its over an accounting period. But you are right its open to interpretation.It's not come from the Independent Commission it's come from a PL source.
e.g. some rube who's seen the PL report or a mention of it in an email and told a journalist.
It only came from the Daily Mail that there was a singular charge and it was in relation to tax on stadium financing at the time of print.
The official PL statement states;
But unlike the Man City statement they don't actually state the specific rule the breach is in relation to. Or if it was multiple breaches in relation to one rule.
Guess it depends on how your interpret their statement.