Recommended athletic sanctions included a deduction of 48 to 72 points in the County Championship and four to six points in the One Day Cup and T20 Blast.
Yorkshire’s attorney said the club had already suffered damages and asked the commission to take that into account in its verdict, to be announced in July.
Six former Yorkshire players were punished by the MAC in May after they were found to have used racist slurs. Former England captain Michael Vaughan was acquitted of using racist language on the balance of probabilities.