ESPNCricinfo reported that near the end of play on Friday the umpires checked on the ball and Gould could be seen asking to see Dhananjaya de Silva's hands.
Their players protested the charge and the subsequent penalty of a ball change and the award of five extra runs to the opposition by refusing to take the field at the start of the third day's play.
Sri Lanka's cricketers were continuing their second test against West Indies "under protest" after they were accused by match officials of altering the condition of the ball.
For their part, the sport's governing body, the International Cricket Council, reserved the right to take punitive action.
Sri Lanka Cricket advised the team to play "under protest" and that team management said no players "engaged in any wrongdoing" - while it would take all steps to defend any player charged with "any unwarranted allegation".
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The hearing will be attended by the match officials as well as members of the Sri Lanka team management. After animated discussions the Sri Lankans agreed to the change of ball and to continue playing although it is understood that they will be contesting the ball-tampering charge. The umpires suspected that the visitors' skipper Dinesh Chandimal changed the condition of the ball and chose to change it which didn't go down well with the team. "The Sri Lankans would have taken offence at that and would have made their case".
Steve Smith, along with David Warner, was handed a one-year ban from both domestic and global cricket by Cricket Australia while batsman Bancroft was handed a nine-month suspension for their involvement in the incident.
West Indies won the first test of the three-match series by 226 runs.
The West Indies eventually resumed at 118 for two in reply to Sri Lanka's first-innings total of 253.
Opening batsman Devon Smith top scored with a painstaking 61 while Shane Dowrich, fresh from a match-winning unbeaten century in the first Test in Trinidad, contributed 55.
Second time around the tourists lost Kusal Perera for 20 en route to 34 for one - a deficit of 13.