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Carlos Tevez's refusal to return to Manchester City will cost the Argentine striker a staggering £9.3 million in fines and withdrawn loyalty payments.

• PSG end Carlos Tevez talks
• Galliani: Milan still want Tevez

Meanwhile, City's chairman Khaldoon Al Mubarak also warned Tevez that he will be forced to stay at City for the next two-and-a-half years unless the club receive an offer they believe reflects his market value - believed to be above €30 million.

After the club hit Tevez with their enormous fines, the chairman launched an amazing personal attack on the club's costliest superstar, warning him, effectively, that he goes on City's terms or not at all in this transfer window.

He said in an interview with The National in Abu Dhabi: "Carlos remains a player with contractual obligations to Manchester City for the next two-and-a half seasons. Unless we receive an offer that we deem appropriate, the terms of his contract will be enforced.

"Inter Milan and Paris St Germain approached discussions with us in good faith and it is always a positive experience to deal with people with a professional approach. As things stand AC Milan isn't an option for Carlos Tevez.

"Mr. Galliani and his advisors have developed a misplaced sense of confidence from their premature discussions with Carlos and his advisors. If they want to be a consideration in this transfer window they would do better to stop congratulating one another and begin to look at how they would meet our terms."

ESPNsoccernet can disclose that Tevez has been found guilty by a 'secret' City tribunal and fined a total of £2.9 million, with the club upholding the decision on appeal just days ago.

This is how the latest fines are broken down....

• £1.2 million for a six week maximum fine under the current rules, plus a two month fine totalling £1.7 million for refusing to return from Argentina.

• Added to his first two week fine (which was reduced to the two weeks by the PFA after he was originally fined four weeks wages) the fines now total £3.3 million for the player who earns a basic £198,000-a-week.

• In addition Manchester City will withhold £6 million worth of loyalty payments due to him under the terms of his contract. Quite clearly, City do not believe Tevez warrants loyalty payments for such indiscipline and going on strike for two months!

The latest disciplinary action against Tevez dates back to December 22, with City finding their €30 million valued striker guilty of a charge of gross misconduct for going AWOL since November 7.

Tevez had until January 7 to lodge an appeal, which he duly did, and it went to a formal appeal to the City Board of Directors on January 11. The appeal was thrown out and the six week fine, and docking of two months' pay was upheld. Tevez now has until the end of the month to take the appeal to the Premier League, which no doubt he will do.

The Tevez camp were quick to react, insisting the striker has never been motivated by the financial aspect of his career.

"Carlos has said many times before that money has never been a motivation,'' said a spokesman for the player. "We reached an agreement with Manchester City in terms of his wages and he returned to Argentina and nothing has changed on that front. Now all Carlos wants to do is get back to playing football again.''


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