Romanov's quotes are currently being investigated by the SPL

Comments by Hearts' owner will be considered by the SFA's general purposes committee on Tuesday.

Romanov insisted that he was misquoted and had not alleged corruption.

"To discuss whether referees take money or not is the same as discussing a woman who gives herself with no love," he said in his latest statement.

"Isn't it better to concentrate on the standard of their work instead of looking for reasons for their poor performance?

"A woman cheats herself and nature if she gives herself without love.

"If a referee officiates a game based on his personal love, he commits a cynical crime, especially when the public has trusted him.

Now it has become obvious to me why you, the Monkeys, were trying to ruin Hearts Vladimir Romanov

"I respect those referees who take money from two stupid teams and then honestly officiates a game. They do not harm football in any way.

"Though it is bad, still everybody is equal for them."

The SPL has simply "noted" the latest comments but will decide its next move once given a response to its request for clarification of previous comments printed in Russia.

Comments in a Russian magazine attributed to Romanov had made allegations about buying-off referees that led Celtic and Rangers to consider legal action.

It also led the SPL to launch an investigation into whether Romanov had broken league rules.

"Today, I will express my opinion in English about refereeing in order that your Mowgli will not make you tell lies," Romanov said in his latest statement released on Hearts' website on Thursday.

And he further hit out at the media, saying: "Now it has become obvious to me why you, the Monkeys, were trying to ruin Hearts - not only in the Championship but in European competitions as well.

"I think it was not without your help that the 'frozen' referee from Russia was selected to officiate our match and that in the games against the Greek side we got three red cards."

An SPL spokesman said: "In relation to last Thursday's comments, the SPL have requested further information from Hearts and, with regards to that statement, we'll decide whether there has been a breach of SPL rules.

"We have noted the latest quotes on the Hearts website.