Hearts owner Vladimir Romanov has hit back at the Scottish Football Association after they revealed plans to make him accountable for his comments.
Although he has overall control at Tynecastle, the Lithuanian cannot under current SFA legislation be called to account for any criticism or remarks as he is not a club director.
However SFA chief executive David Taylor suggested that rules could be changed which would make club owners punishable for any verbal attacks.
That did not stop Romanov from taking another swipe at Hampden Park chiefs, telling the Scottish Express: ``If I wasn't amazed by the low level of Scottish football I wouldn't comment on this.
``Who else except those at the headquarters of the Scottish Football Association is responsible for it?
``Instead of trying to find ways to shut up those with different opinions from the SFA, I would recommend they get closer to the mirror and look at the situation, see things how they are and then try to improve them.''
Hearts have joined the hunt for FC Thun's £750,000-rated left-back Jose Goncalves, according to the player.
The 20-year-old said: ``I have spoken with some representatives of Hearts and feel there is a concrete proposition.
``Moving to Scotland wouldn't be a problem for me as there are three big clubs - Hearts, Celtic and Rangers - who are all competing to play in the Champions League next season.
``I will make a decision about my future within the next couple of days.''