Thirteen years after the first penalties were imposed, Nevada-Las Vegas yesterday was hit with the final one -- banishment from the NCAA men's basketball tournament it won by 30 points last March. The Runnin' Rebels are only the second basketball team ever -- but also the second in three years -- unable to defend their championship.

The sanction was stiffer than anticipated but followed NCAA policy of holding a school responsible for not following punishment guidelines set for its coach. UNLV said it would appeal to the NCAA Council. The coach involved, Jerry Tarkanian, told the Associated Press: "It just makes you wonder if I'll ever be treated fairly by that organization."

The ban came as the NCAA was completing another -- and more recent -- investigation of UNLV, which reportedly centers around the 1987 recruitment of former New York high school standout Lloyd Daniels. The NCAA is expected to soon serve UNLV with a list of violations which, if upheld, could result in probation for the basketball program.

The ruling yesterday only prohibits UNLV from playing in the 1991 NCAA tournament and the National Invitation Tournament. The Runnin' Rebels are not banned from appearing on television but await a ruling from the Big West Conference on whether they will be allowed in that postseason tournament.

"I think it's a miscarriage of justice," said UNLV President Robert Maxson. "We're being penalized twice for the same offense and that violates one of the basic principles of justice. . . . I'm more concerned about the outcome of the Daniels situation now. Before, I was under the impression that no one knows of any major violations. But with this type of penalty, I don't know what to expect."

After UNLV and Tarkanian were found guilty of recruiting violations in 1977, the school was handed penalties that included a two-year ban from postseason tournaments and television appearances and scholarship limitations.

In an unprecedented ruling, the NCAA also ordered UNLV to suspend Tarkanian for two years. UNLV served the probation but Tarkanian sued and won a state court injunction that kept the school from suspending him. The case ended in the Supreme Court, which last year ruled that the NCAA could discipline a school but left Tarkanian's injunction intact.

"This university 13 years ago did everything the NCAA asked it to do," Maxson said. "We did everything in a model way. To come back and penalize the university this way is unfair. I don't know what else we could have done."

Said the NCAA's associate athletic director for enforcement, Steve Morgan: "What {the Committee on Infractions} is doing here is in furtherance of that {original} penalty on the institution as opposed to the coach per se." No present member of the committee was a member in 1977, the NCAA said.

In a telephone interview, Tarkanian's son and lawyer, Danny, called the NCAA's action "incredible . . . the worst decision ever by an institution. The kids who will suffer were in kindergarten when the violations occurred."

He was referring to a team with four returning starters from the one that whipped Duke by 103-73 for the championship and figured to be close to a unanimous choice for No. 1 in preseason polls. Defending champ Kansas was banned by the NCAA from the 1989 tournament.

"I just feel bad for Stacey {Augmon} and Larry {Johnson}," said Jerry Tarkanian. "They did what very few kids have done. They turned down big money to stay in school and that's what college basketball is all about and what the NCAA is supposed to stand for. I just feel sick for them."

Under NCAA rules, Augmon and Johnson, both seniors, could transfer and play immediately at their new schools. Also, two highly prized recruits, Ed O'Bannon and Shon Tarver, could go elsewhere and play right away.