Burnley striker Andre Gray was banned for four games after "deplorable" messages were posted by him on social media, an independent commission ruled.
Gray was suspended for misconduct last month after six separate comments were made on Twitter and included reference to sexual orientation, gender, colour and/or race.
He admitted three breaches but disputed the intent of three other messages.
Gray claimed one post, which included reference to "black girls", was "immature and childish" but "not offensive nor racist".
He said another tweet was a quote from another person's post, which he found "amusing", and a further message "was not abusive insulting and/or improper."
The commission unanimously agreed that his comments were improper and/or brought the game into disrepute and were abusive, insulting, improper and/or indecent.
The panel, chaired by David Casement QC and included Alan Knight and Ifeanyi Odogwu, found the aggravated messages, "clearly included references as to gender and/or colour and/or race."
"The fact remains that the comments made by Andre Gray were deplorable and must be taken seriously so as to provide adequate protection to vulnerable groups," ruled the commission, in written reasons published by the Football Association. "Irrespective of the level at which players play it is essential that a message is sent out that comments such as these are utterly unacceptable."
Gray was playing for Hinckley United and Brentford at the time of the offensive tweets.
"It is certainly true that there was less education and awareness for players regarding social media in 2012 in a lower level club than say in a Premier League club today," said the panel.
"However by 2014 Andre Gray was playing in the Championship when education was more available and there had been considerable publicity regarding other cases where players had committed similar breaches using Twitter."
The commission accepted that Gray had 50 followers, who were family and friends, when the first set of comments were tweeted, and about 2,000 followers when he tweeted the second set of messages but said: "Those who publish statements on the internet must be taken to knowingly run the risk that their comments may be read by a very large number of people."
"There is no suggestion that Andre Gray retracted any of these comments prior to matters coming to light in 2016 when it is accepted he has published a full apology," remarked the panel. "However for a period of two to four years those comments have been available to be read on the internet by anyone who searched for them.
"That is clearly what happened when a person unearthed those comments and reported them to The FA in 2016. The motivation or standing of the person who reported the comments The FA is nothing to the point."
The commission considered a more severe punishment but noted Gray's apology "and the submissions that he is ashamed of the comments and is willing to engage in not only education but also to assist others to learn from his mistakes."
In banning him for four games, fining him £25,000 and ordering Gray to attend an FA education course, the panel added: "This is a case which clearly calls for a clear message as to the unacceptability of this behaviour."