Bale has his heart set on a move to Real Madrid and he has been absent from Tottenham’s training ground both on Tuesday and yesterday.
Villas-Boas said: “He is involved in a big transfer move to Real Madrid and in the end if it happens, we wish him all the best, but the fact that he hasn’t turned up is not the correct behaviour. That is the position they chose to take and it’s up to the club to decide if it’s a fineable offence.”
Villas-Boas, whose side welcome Dinamo Tbilisi to White Hart Lane tonight for the second leg of their Europa League play-off, confirmed Bale is close to sealing a world-record move to Madrid. “It could happen very, very soon,” the Portuguese said.
PFA rules state a player can be fined two weeks’ wages so Bale could be hit with a bill of over £200,000 for his two no-shows. After two months of stonewalling answers about Bale, Villas-Boas now appears resigned to the fact he has lost the man who scored 26 goals last season. “At the moment the two clubs are speaking – Tottenham and Real Madrid – to outline the final decisions or statements of contracts,” Villas-Boas said with a look of resignation on his face.
“I am not sure how much time it will take. It could happen very, very soon. But it might not happen so soon so I suppose it could go to the last days or it could happen in the next two days.”
Spurs have already spent a vast chunk of the £86 million they are expected to receive for Bale.
The club yesterday replaced Bale with Argentina midfielder Erik Lamela, who has agreed a £25.8 million move to White Hart Lane, according to the player’s former club Roma.
And Villas-Boas, who has recorded three straight wins without Bale, is sure his team will be able to cope without the Welshman, who was named PFA Young Player of the Year, the PFA Players’ Player of the Year last season.
“We have a very, very strong team the same,” he said.
“If the [Bale] transfer happens, it will give the opportunity for others to step up their game and I think we have seen that in the last couple of games.
“There has been no disruption. We’ve been working well, the team is training very, very well and we’ve had three wins.”
Tottenham are also in talks with Ajax over the potential signings of Christian Eriksen respectively and Vlad Chiriches is expected to complete his move to Spurs from Steaua Bucharest by the weekend.
And Villas-Boas says even more targets could be signed.
“We will continue re-strengthening the squad,” he said. “Not only those players, others as well.”
Villas-Boas believes there is no chance of Spurs signing Chelsea midfielder Juan Mata, though.
“Chelsea wouldn’t sell to Tottenham in any way or form, as they think that we are title contenders,” Villas-Boas added.
With Spurs virtually assured of progressing to the Europa League group stage after a 5-0 win in the first leg, Villas-Boas is likely to give a few of his squad players a run out tonight against Dinamo Tbilisi.
Aaron Lennon did not take part in training because of a foot injury, while defender Benoit Assou-Ekotto (knee) and striker Emmanuel Adebayor are unlikely to be involved as their futures at the club remain in doubt.