Former world number one Serena Williams has been fined $17,000 for the code violations that included calling the umpire a “liar” and “thief” in her US Open final loss.

Williams, beaten by Naomi Osaka, was given a first code violation after umpire Carlos Ramos judged a gesture from coach Patrick Mouratoglou to be coaching.

She said she had not received any tactics from Mouratoglou, telling the umpire she would “never cheat to win and would rather lose”.

The Frenchman later admitted that he had been coaching from the box but that Williams had not seen him doing so.

Williams then received another code violation for a racquet smash at 3-2 in the second set, leading to Ramos docking her a point.

With Osaka leading 4-3, Williams told the umpire: “You are a liar. You will never be on a court of mine as long as you live. When are you going to give me my apology? Say you are sorry.”

That led to Ramos docking her the next game to leave Osaka just one game away from victory at 5-3 up.

Williams refused to take to the court and demanded an intervention from the tournament referee.

The US Open later issued a statement saying that Ramos’ decision was “final and not reviewable by the Tournament Referee or the Grand Slam Supervisor who were called to the court at that time.”

The 20 year old Osaka, meanwhile, won the match 6-2 6-4 to become the first Japanese player to win a Grand Slam.

Williams, who was fined $4,000 for receiving coaching, $3,000 for racket abuse and $10,000 for verbal abuse, refused to shake hands with umpire Ramos after the match.

She later accused him of sexism, saying: “He’s never taken a game from a man because they said ‘thief’.”

This was Williams’ third high-profile conflict with an official at Flushing Meadows, following her tirade after a foot fault in the 2009 semifinals against Kim Clijsters and a dispute over a hindrance call in the 2011 final against Sam Stosur.