I noted that you mentioned Hearts. Although they haven't went into liquidation, I find the SFA's stance funny. Hearts have to date had 2 different winding up orders submitted to the Court of Season by HMRC for non-payment of PAYE, VAT & NI, the latest being the 7th February 2012. On both occasions the sum was 500k. These were both paid before court acted. Add to that the non-payment of players and staffs wage in a timely manner on 4 different occasions. To me that is 6 different disrepute charges, but still the SFA doesnt act.