Cellino purchased the Championship club in February 2014 but was the subject of a Football League disqualification a month later after being found guilty by a court in Cagliari of the non-payment of import duties on a boat.
However, the former Cagliari owner successfully appealed the decision in April, with Tim Kerr QC stating Cellino had convinced him the conviction was "not conduct which would reasonably be considered to be dishonest".
The saga continued on Monday as the Football League confirmed that, following full disclosure of documents from the Italian court, Cellino was in fact subject to a disqualifying condition, prompting the lead to demand his resignation within 28 days.
As such, Cellino now has a fortnight to appeal the decision to the League's Professional Conduct Committee, though a challenge to the ruling would see the Italian's ownership remain unchallenged until a final decision is made.
If the judgement stands, Cellino would be "disqualified from 'holding office or acting as a Relevant Person' in respect of Leeds United (or any other club) until 18 March 2015".
Cellino has employed four different full-time head coaches since taking over at Elland Road, with Brian McDermott, Dave Hockaday and Darko Milanic all sacked after short spells in charge.
Current coach Neil Redfearn - who served as caretaker under Cellino previously - has earned seven points from a possible 15 since taking the reins permanently in October.
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