Nottingham Forest were fined £750,000 by the Football Association in October for comments made about video assistant referee Stuart Attwell in the wake of their 2-0 defeat at Everton in April.
The FA described a Forest post on social media platform X as an “attack on the integrity of a match official on an unparalleled scale”.
Forest claimed Attwell was a fan of Luton Town, who were also battling relegation at the time, when they complained on X about three penalty decisions that went against them during a 2-0 defeat by relegation rivals Everton.
The club denied they had questioned the integrity of officials or brought the game into disrepute.
But an independent commission found against them, adding that it noted “clear evidence of a lack of genuine remorse” from Forest and Attwell was the clear “victim” of the “ill-chosen and irresponsible” post.
The club were also warned by the panel over their conduct.
Forest said at the time that they would appeal against what they described as a “disproportionate” fine.