1. Being deceitful isn't always 'a worse offence than the offence itself': it's in most jurisdictions (according to sentencing guidelines) far less serious than the original offence itself and results in much fewer prosecutions. Even in the UK, if I turned up at the Guardian's offices and slapped David Conn's bald head but then denied it, the only prosecution I'd face is one for the (common) assault.
2. More importantly, nowhere in the 'UEFA Club Licensing and Financial Fair Play Regulations' or 'the Procedural rules governing the UEFA Club Financial Control Body' does it say that:
- 'Breach of trust' is an offence
- 'Breach of trust' or a similar offence is more serious than any other offence
Once again, it looks like Conn's arrived at an opinion not just without facts but in the opposition of facts.
He really is a disgrace to journalism.