An independent tribunal has issued the verdict but has yet to decide on the former cricketer’s punishment.

The four breaches of the Emirates Cricket Board Anti-Corruption Code occurred during the T10 League held in the United Arab Emirates in 2019.

Samuels has been found guilty of failing to disclose the receipt of any gift, payment, hospitality or other benefit that "was made or given in circumstances that could bring the participant or the sport of cricket into disrepute".

He was also ruled to have failed to disclose the receipt of hospitality with a value of "$750 (£589/€689) or more" as well as not cooperating and of obstructing or delaying the investigation by concealing information that may have been relevant to the investigation.

"The tribunal will now consider the submissions of each party before deciding on the appropriate sanction to be imposed," a statement from the ICC added.

"The decision will follow in due course."

Samuels was found guilty to charges that were filed against him by the ICC in September 2021.

He retired from cricket in November 2020, but the rule breaches related to the 2019 T10 League which he was picked for but did not play a game in.

During his career, Samuels played 71 test matches as well as 207 one-day internationals and 67 Twenty20 internationals.

He was the highest scorer in the finals of both the 2012 and 2016 ICC World Twenty20 tournaments - each of which the West Indies won.

In 2008, Samuels was banned for two years after allegedly telling a bookmaker match-related information during a West Indies one-day international series in India.