The incident took place in Hearts 3-0 loss to the Glasgow giants in the BetFred Cup semi-final at Murrayfield on Sunday.
The Scottish FA's compliance officer looks set to review the incident and a guilty verdict would trigger a ban for an offence whivh is deemed to be an act of ''brutality''.
Ivorian midfielder Kouassi fell to the turf after the incident in the 24th minute.
MacLean himself laughed off the incident: "It was just a laugh, just a coming together," the 36-year-old said. "If I went down every time a centre-half niggled me, I would be on my backside all day. It was just handbags."