A Dutch court has handed former Vitesse Arnhem chairman Karel Aalbers a $32,000 fine and a two-month suspended jail sentence after finding him guilty of tax fraud and forgery.
Aalbers was convicted over a fraudulent contract for Greek striker Nikos Machlas, but cleared of five other charges relating to transfers involving Pierre van Hooijdonk, Dejan Curovic, Roy Makaay and Ferdi Vierklau.
Aalbers had faced a possible prison sentence of one year.
Earlier this year, the prosecution said Aalbers did not intend to enrich himself but was driven by his desire to make Vitesse a major team.
The investigation into Aalbers was started four years ago. Van Hooijdonk's transfer to Benfica in 2000 and Makaay's transfer to Tenerife in 1997 were probed.
Vitesse have been in the Dutch first division since 1989.