Leicester Tigers have been fined almost £50,000 for contravening salary cap regulations four seasons ago – their second sanction in just over two years – with the chief executive, Andrea Pinchen, again blaming the previous management.

Premiership Rugby identified additional payments of £47,136.91 for the 2019-20 Covid-interrupted season, which were not included in Leicester’s salary cap certification that year.

“In accordance with the regulations, for this level of additional overrun, the club is required to pay £1 for every £1 overspend, being £47,136.91,” Premiership Rugby said in a statement.

In March 2022, Leicester were fined £309,000 but escaped a points deduction after they were deemed to have failed to comply with salary cap regulations for five consecutive seasons. It was by some distance the second largest salary cap fine – behind Saracens, who were hit with a fine of more than £5m in 2020.

At the time PRL’s investigation found that Leicester entered into an arrangement with a third party who made payments to the image rights companies of Leicester players. Those payments, made over the four seasons from 2016-17 to 2019-20, should have been disclosed within the salary cap but were not.

Confirming that Leicester have already paid the new fine, Pinchen said on Monday in a statement: “While disappointed to again have historic salary cap spending relating to 2019-20 season result in this overrun tax, as was the case in March 2022, we accept the findings of Premiership Rugby.

“As was the case in March 2022, this in no way relates to any of the most recent four seasons and we are grateful to Premiership Rugby for the cooperative approach in bringing this matter to a close.

“We have accepted and paid the overrun tax and, as stated in March 2022, the current club management – who inherited this issue – have a great respect for the Salary Cap regulations and remain committed to ensuring Leicester Tigers is compliant every season.”