The Football Association have fined Wigan Athletic manager Roberto Martinez and warned the Spaniard as to his future conduct following the comments he made after his team's 3-0 defeat at Manchester City in March.
An Independent Regulatory Commission found Martinez guilty and fined him £2,250 after taking into account his previous exemplary record.
The Latics boss was furious with referee Stuart Attwell who sent off defender Gary Caldwell during the match.
He said after his side's defeat:"We are all human and make mistakes but to give a decision after something you don't see is lying.
"You are making it up and that is hard to take. It's a real injustice. To give a red card, you have to be certain. Then you are looking at the replay. There is no way it is a red card offence.
"Gary said he went in really strong and got the ball. Carlos Tevez saw it and jumped off the ground. He's the one who left both feet. The referee said he saw Gary with both feet off the ground. But Gary only went in with one foot.
"It was a key moment. Until then, we were coping. It really cost us and the game went away from us."
Martinez subsequently said he would not be appealing against the decision or Caldwell's three-match ban because Attwell's interpretation of the incident had changed.