Guardiola was sent off by Clos Gomez in Barca’s 2-2 draw with Almeria in March for allegedly insulting the match officials. In his report, the referee claimed that Guardiola had said: “Your decisions are all the wrong way round – you don’t understand anything.”
But in a press conference several days later, the Barca coach denied having made those remarks and called the Zaragoza-born official a liar.
He said: “I am not too proud of what I did. I can understand the sending-off, but if we decide to appeal it is because Mr Clos Gomez and (assistant) Mr (Juan Jose) Gallego are lying.
“I make a mistake and I go to the stands, but they are lying and they know it.”
Television images later showed that the phrase attributed to Guardiola was never actually said by the Barca coach.
Barcelona now have 10 days to decide whether to appeal against the decision.