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Dunfermline have been issued with a notice of complaint by the Scottish FA after going into administration.

The Pars have been ordered to appear at a Hampden hearing on 9 May.

The Fife club entered administration in a bid to stave off a winding-up order launched by HM Revenue and Customs over a £134,000 unpaid tax bill.

The Scottish Football League have already docked the First Division outfit 15 points after suffering the insolvency event.

The SFL punishments also include a transfer embargo which prohibits the signing of players aged over 21 until they come out of administration.

And they will also be subject to a further 10-point penalty and be required to pay a £150,000 guarantee if they do not secure a company voluntary arrangement by the start of the next campaign.

Among the penalties open to the SFA should they find the club guilty of breaking Disciplinary Rule 14 (g) are the termination or suspension of the club's membership or the issuing of a fine.

Rangers were the first club to be punished under rule 14 when it was implemented last year, with the Ibrox club handed a £50,000 fine by the SFA after going into administration in February 2012.

Dunfermline have already been given a "severe censure" from the SFA for not paying gate money owed to Hamilton Academical and face a Scottish Cup ban unless they make good on the debt.

The club owe around £8.5m to former owner Gavin Masterton and other companies, while eight players - including club captain Jordan McMillan - were made redundant by administrator Bryan Jackson.