Leeds owner Massimo Cellino has been found guilty of tax evasion and fined €40,000 in an Italian court, according to reports in Sardinia.
Cellino has been convicted for failing to pay VAT on an imported Range Rover in a court in Cagliari.
The 58-year-old, who recently served a four-month ban by the English Football League for failing to pay tax on a yacht, was acquitted of customs offences on the Range Rover, which had been imported from the United States.
Cellino may now face investigation by the Football League to establish whether this latest conviction was confirmed by the court judge to be a dishonest act.
The same judge in Cagliari, Dr Sandra Lepore, convicted Cellino of tax evasion in relation to his yacht, Nelie, last year and fined him €600,000.
That conviction led to the former Cagliari owner being disqualified from having any executive influence at Leeds for four months by the Football League-.
The League ruled that because the tax offence involving the yacht Nelie had been confirmed by the Italian judge to have been a dishonest act, Cellino failed its Owners and Directors test.
Cellino was banned in December and failed to have his disqualification overturned at a Football League hearing in January.