Somerset announced on Friday they would not be appealing against the decision to dock them 12 points for preparing a "poor" pitch for the County Championship decider against Essex.
A disciplinary panel at Lord's decided last month that the pitch prepared for the match at Taunton in September "was not the best quality" that the club was able to prepare.
Somerset, who have never won the County Championship, released a statement saying they had decided against an appeal following an "exhaustive review" of the relevant procedures.
"This conclusion has been reached because it is clear that, in order to overturn the decision, the club would have to demonstrate conclusively to the panel who originally implemented the sanctions that they had come to the wrong decision," the club said.
"Such a heavy burden of proof is extremely difficult for any appellant to discharge."
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