Hearts received their seventh successive annual punishment from the SFA's disciplinary committee after collecting six red cards in all competitions last season.

The club's players were also shown 86 yellow cards in 38 Clydesdale Bank Premier League games, more than any other club.

Hearts must pay £60,000 immediately if their appeal fails, with the remainder due in two instalments next season if their conduct does not show "noticeable improvement".

However, Hearts believe their record has improved considerably in the first full season since the return of manager Jim Jefferies, who had vowed to clean up their act.

Hearts, who received five red cards in the SPL this season and one in the Co-operative Insurance Cup defeat by Falkirk, had 10 men sent off and 89 booked in the SPL in season 2009-10.

A club statement read: "The appeal will be based on the fact that Jim Jefferies' side improved its discipline significantly in season 2010-11, its red card count slashed to just five compared to 10 during the previous campaign.

"The club strongly believes that the heavy fine - £40,000 of which is suspended - grossly misrepresents the improvements made, with Hearts' final season disciplinary co-efficient of 7.54 well below the previous season's co-efficient of 8.33.

"Hearts will also use in its defence the fact that the difference between the average co-efficient across the league and its final co-efficient has reduced substantially from 2.94 in season 2009-10 to 1.63 last season, demonstrating a further trend of improvement."

Hearts will have to pay £20,000 if their record does not improve by January 2012 with the remainder of the fine payable next summer if again there is no improvement.

The SFA's disciplinary committee, which is set to be disbanded following the major reforms put in place at this week's AGM, also handed Kilmarnock a warning for their record. Killie received six red cards in the SPL and 71 bookings.

Hamilton escaped censure despite picking up seven dismissals while Hibernian also avoided mention after receiving six red cards in the SPL and 74 yellow cards, the second highest total behind their city rivals.

Six Scottish Football League clubs were fined along with 24 non-league sides. Stirling Albion received the second highest fine (£3,000) while Dundee, Airdrie, Alloa, Arbroath and Montrose were also punished.

Several clubs were commended for their record, including Inverness for the second successive season. Caley Thistle recorded an SPL low of 52 bookings, and had three players sent off in the league.