Hearts face the prospect of unlimited sanctions from the Scottish Premier League after failing to pay their players on time for a fourth successive month.
January's wages were due on Monday, with Hearts setting a midnight deadline for delivery of salaries. However, the SPL have announced Hearts have missed the deadline and the SPL board will meet this evening to determine how to proceed.
A statement from the SPL read: "On January 4, 2012, a sub-committee of the SPL board made various orders relating to late payment of wages due to 14 Heart of Midlothian players.
"One of those orders was that Heart of Midlothian should make full payment of January salaries due to the 14 players by the due date of January 16, 2012. The Scottish Premier League has now received confirmation from Heart of Midlothian that the club has failed to comply with this order.
"A meeting of the SPL board of directors has been called for this evening. At that meeting, the SPL board will consider the situation and decide upon the appropriate course of action.''