[Keith Wyness
Keith Wyness](https://www.footballinsider247.com/author/keith-wyness)
That is according to former Toffees chief executive Keith Wyness, speaking exclusively to Football Insider, who believes that the centre-back may have said exactly what manager David Moyes wanted to point out.
Tarkowski was frustrated over several of Harrington's decisions at the Emirates Stadium, as he labelled the official's performance as "very poor" after the game, and also suggested that he gave his team "absolutely nothing."
Wyness believes that a fine is likely for the 33-year-old, but feels that he is likely to escape a truly severe punishment as he didn't question Harrington's "integrity."
The Scottish businessman pointed out that he has dealt with several situations like this before, and questioning the "competence" of a referee is seen as the lesser of two evils.
Tarkowski is yet to receive any official punishment for his remarks, but Wyness expects that a sanction could be just around the corner.
James Tarkowski trying to lead like a captain
Everton’s former chief Wyness – who served as CEO at Goodison Park between 2004 and 2009 and now runs a football consultancy advising elite clubs – believes that Tarkowski was trying to "lead like a captain" with his comments and speak on behalf of his dressing room.
"Look, I've had to pick up those fines many times for players when they've said certain things. I think in this case he's questioned the referee's competence rather than his integrity," he said.
"If you're questioning the integrity, that's when you really get hit hard. I think you're going to be looking at something like a £15,000 to £25,000 fine.
"Look, there was fighting amongst themselves though in the Everton defence between Tarkowski and (Jordan) Pickford at the weekend as well, with the two soft goals they let in.
"It's an issue, but in a sense the positive is that he's trying to lead like a captain and saying things that perhaps the manager would like to say, and he's taking the brunt of it himself.
"A £25,000 fine is manageable, but let's get focused and delivering on the pitch rather than trying to find excuses after a game. That's never good, even though he is speaking out on behalf of what he thinks was right."
The 21-year-old centre-back enjoyed an impressive debut campaign in Serie A last term, and has picked up where he left off this time around.
Sources say that Lecce are prepared to sanction a sale to the "highest bidder" once the window opens, with Everton and Crystal Palace both chasing a deal.
Gabriel is also on the radar of several top Serie A clubs, so it may not be easy for the Merseysiders to strike an agreement.