Rochdale manager Keith Hill has stoked the fires ahead of his side's game with Notts County on Tuesday.
Both clubs have already clinched promotion from League Two this season and go head-to-head at Meadow Lane in what could be a title decider, with just a handful of matches remaining this term.
Dale are currently one point behind the Magpies having played a game more and the clash has an extra spice to it following Hill's comments at the weekend.
Following his side's victory over Northampton, he said: "If we don't catch them (County), the taxman will."
He added: "We have to live within our budget and if we can't afford a player, we don't spend it, simple as that.
"It's sad when clubs go into administration and get the sympathy vote. It's a form of cheating."
The comments come after a campaign of off-field drama and uncertainty for the Magpies.
Swiss-based Middle East consortium Munto Finance sold Notts County in December, leaving the club with mounting debts.
But they have avoided going into administration and their high-paid players have stayed at Meadow Lane.
Chairman Ray Trew has already insisted they are complying with the League Two salary cap in an open letter to all Football League chairmen.