NBA Executive Vice President, Basketball Operations Stu Jackson said the Celtics star was fined in the wake of comments he made about longtime referee Bob Delaney following Boston's Christmas Day loss to Orlando.
After the game, O'Neal sarcastically referred to Delaney's No. 26.
"(The fans) paid all that money to watch No. 26 play. If I was a fan, I would be (upset)," he said.
"You pay all that money for good seats, you have two of the best guys in the league sitting on the bench out of the game. That is what happens when you have control freaks out there."
Asked for his reaction to the fine Monday, O'Neal told The Boston Globe, "Whoopdie-freaking-do."
"In 20 years of playing in the NBA, I've paid over $90 million in federal tax, $40 million in FICA tax, and $1 million in (NBA Commissioner) David Stern tax," O'Neal said.