The 54-year-old Scot was initially asked for his observations on the incident, which took place after the goalless Premier League draw with Burnley on March 18, by the FA and has now been hit with a charge.
An FA statement said: "David Moyes has been charged in relation to comments made after the game against Burnley on 18 March 2017.
"It is alleged the Sunderland manager's remarks were improper and/or threatening and/or brought the game into disrepute, contrary to FA Rule E3(1).
"He has until 6pm on 3 May 2017 to reply to the charge."
Source : PA
Source: PA