It would be very unfortunate for Everton if the 2nd punishment really happened to Everton, they have been working hard to collect points to get out of the relegation zone after the first point deduction but they have to suffer bad luck for the second time in 1 season. This is a heavy blow for Everton because they have violated the rules that have been set so they have to carry out this punishment after experiencing huge losses due to breaking the rules they have to receive an even more severe punishment. I think maybe this season Everton will end the relegation zone if the second punishment really happens before this season ends.
This decision is not final and Everton can appeal, I don't understand why a club can be punished twice in one season because last November Everton experienced it. Currently Everton is in 17th place with 17 points and if this points deduction is applied then Everton will lose 10 points meaning Everton has the chance to be relegated, we know this is very disappointing after what Everton did to get out of this red zone. Apart from Everton, there is also Nottingham Forest which experienced the same thing this problem will have an impact on their position in the standings. Meanwhile Burnley and Luton will take advantage of this situation I mean both teams will overtake Everton and Nottingham in the standings and for Sheffield United this has no impact because they only collected 9 points from 20 matches.