I’m beginning to think NFL boss Roger Goodell has it out for James Harrison.

It’s just a theory, but it has lots and lots of evidence to support it — about $125,000 worth of evidence.

Harrison, the Steelers star outside linebacker who already has been fined the gross national product of Burundi, got hit in the wallet for another 25 Gs for tackling Buffalo quarterback Ryan Fitzpatrick.

Harrison must have done something egregious to Goodell in this life or another.

Did Harrison not hold a door open for Goodell? Did he not say “Gesundheit” when Goodell sneezed during a meeting? Does Goodell just hate all Kent State graduates?

Something is going on here.

It could be that Goodell and the NFL are looking for a central figure, a face to put on the violence that has escalated on the field over the years as players have gotten bigger, faster, stronger, while brains have remained just as vulnerable as ever.

It seems something is wrong with Goodell’s brain, too.

The league has slowly deteriorated since Goodell took over in 2006. It’s been a subtle decline, but it’s becoming obvious the league is in trouble.

Goodell is the face of this decline, just as he is trying to make Harrison the face of recklessness on the field.

Who is more reckless? Harrison for doing his job or Goodell for not doing his?

Goodell hasn’t made one disastrous misstep, just a bunch of small ones that have added up to near disaster.

It started with his frontier justice. He anointed himself judge, jury and executioner with his personal conduct policy. While it has been good for the most part, there are obvious holes.

Sometimes the punishment doesn’t fit the (alleged) crime, or vice versa.

Harrison was fined $25,000 Tuesday for trying to sack the quarterback. Sure, he hit Fitzpatrick high, but it was by no means a vicious hit.

Meanwhile in Houston, Texans wide receiver Andre Johnson and Tennessee cornerback Cortland Finnegan were making like Kimbo Slice and Brock Lesnar, staging their own mini-MMA fight near midfield.

Their fine? Also $25,000. No suspension for either? Oh, yeah. That’s right. Johnson plays tonight on the league’s own network.

It’s a bad precedent to set.

Goodell and the NFL basically are saying a hit on a quarterback in the flow of a game is the same as ripping off a helmet and throwing a haymaker at a dude’s noggin.

Not good.

Then again, Goodell and the league have made a lot of poor decisions lately.

Games — and perhaps even a Super Bowl someday — in London? Bad.

Expanding the regular season to 18 games. Double bad.

Potential lockout/work stoppage next season? Stevie Johnson five-dropped-passes-and-blame-it-on-God bad.

It seems another Harrison fine should be the least of our worries.

Mike Kilroy is a staff writer for the Butler Eagle.